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All Journal Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance : Jurnal Akuntansi dan Manajemen Multidisciplinary Indonesian Center Journal
Sagala, Indah Cahya
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III Sihombing, Irananda; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.91

Abstract

This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Co-Authors Aditya Amanda Pane Dewi, Sucitra Dolok Saribu, Alfriado Leonard Noprian Fauziah Rahman Habibie, Muhammad Hasbiana Dalimunthe Hasibuan, Thezar Fiqih Hidayat Hasugian, Diana Syahfitri S. Hidayat Hasibuan, Thezar Fiqih Kaur, Soniya Keterina, Lolo Violenta Mauludiah, Shabrina Priamita, Roza Purba, Sasmalita Laurensia Ruliani, Asyiah Nabila Sebayang, Minda Muliana Br Sihombing, Irananda Silitonga, Millenio Gunawan Sirait, Devi Ayu Putri Situmorang, Tiolensa Kristina Thezar Fiqih Hidayat Hasibuan