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Patricia, Priska
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Social Sciences

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ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013 Patricia, Priska; Sumadi, Yuliana
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.389 KB) | DOI: 10.25170/jara.v12i1.56

Abstract

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.
Co-Authors Sumadi, Yuliana