EVALUASI TERHADAP REVALUASI ASET TETAP PADA PT. MARDEC MUSI LESTARI PALEMBANG

WIJAYA, YULIANI and Burhanuddin, Burhanuddin and Subeki, Ahmad (2012) EVALUASI TERHADAP REVALUASI ASET TETAP PADA PT. MARDEC MUSI LESTARI PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

PT. Mardec Musi Lestari is one of the companies that specialized in the rubber processing industry. PT. Mardec Musi Lestari has revalued its fixed assets on the 2 groups at the beginning of 2010. Revaluation of fixed assets is one form of good tax control or tax planning. When the company revalued its fixed assets, it indicates that the performance of the company’s financial statements is better. Imposition of cost is made, especially of fixed assets depreciation cost, in the company would be more reasonable. Based on the above and the data obtained from the company, author’s interested in doing evaluation of fixed assets revaluation that done by the company on beginning of 2010. R.esearcher could see the tax rules as based law in fixed assets revaluation of the company and compare its with the fixed assets revaluation that done by the company. The study concluded that fixed assets revaluation that done by the company vice versa with tax rules, especially Peraturan Menteri Keuangan Nomor 79/PMK.03/2008. And than, there is unadjusted of Imposition revaluation cost in group of fixed asset, especially in group of fixed asset building and inffastructure. So, company should fix the cost charged on 5 groups of its fixed assets.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Evaluation and Revaluation of Fixed Assets
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 03:58
Last Modified:	01 Nov 2021 03:58
URI:	http://repository.unsri.ac.id/id/eprint/56575

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