ANALISIS PENILAIAN KEMBALI ASET TETAP PADA PERUSAHAAN BUMN SEKTOR PERBANKAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHAISLAN

ROSALLAH, DIYAH IZZA and Tjandrakirana DP, Rina and Rahmawati, Meita (2020) ANALISIS PENILAIAN KEMBALI ASET TETAP PADA PERUSAHAAN BUMN SEKTOR PERBANKAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHAISLAN. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research aimed to learning and understanding how big the effect of fixed asset revaluation in minimizing income tax expense. This research in PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk the method that used was descriptive qualitative. The data used in this study is secondary data in the form of the income statement and the comprehensive income from 2015, 2016 and 2017 and prior and post-revaluation list of decreasing assets collected from the official website of the company. The result of this research showed that the fixed assets revaluation conducted by PT Bank Mandiri (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk was not yet able to save income tax expense since the tax expense which had to be paid for PT Bank Mandiri (Persero) before the fixed asset revaluation was Rp 3.922.802 and Rp 5.713.073,46 after revaluation, for PT Bank BNI (Persero) before the fixed asset revaluation was Rp 2.325.616 and Rp 2.902.415,59 after revaluation and the last for PT Bank BRI (Persero) before the fixed asset revaluation was Rp 7.745.779 and Rp 8.042.815,12 after revaluation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fixed Asset revaluation, Income Tax Expense.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8214 not found.
Date Deposited:	25 Sep 2020 03:12
Last Modified:	25 Sep 2020 03:12
URI:	http://repository.unsri.ac.id/id/eprint/35665

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