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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Handayani .
Akademi Akuntansi YKPN Yogyakarta
Economics, Econometrics & Finance

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KETIDAK SINKRONAN PSAK 16 REVISI 2011 DENGAN PMK NOMOR 79/PMK.03/2008 Handayani .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.063 KB) | DOI: 10.35591/wahana.v14i2.51

Abstract

Since 1994 Indonesia revised some it’s PSAK. One of them is PSAK 16 revised 2007 replacing PSAK 16 (1994). The main changed PSAK 16 revised 2007 from PSAK 16 (1994) is how to report fixed asset in financial report. In PSAK 16 revised 2007 Cost model and revaluation model can be used to measure fixed asset after early recognize. PSAK 16 revised 2007 recently was replaced by PSAK 16 revised 2011. In the topic of revaluation of fixed assets there is no differences between PSAK revised 2007 with PSAK 16 revised 2011. From taxation side, releasing PSAK 16 revised 2007 causing government release Regulation of Minister for Finance No.79, 2008 about revaluation of fixed asset for the purpose of taxation. Although Regulation of Minister for Finance No. 79, 2008 released after PSAK 16(revised 2007 some differences of fixed asset accounting treatment still exist. This article describe in what condition company is better to revaluate its fixed asset in order to gain tax saving. Further more this article also makes recommendation to synchronize PSAK 16 revised 2007 with Regulation of Minister for Finance No. 79, 2008. By synchronizing those two regulations both Company and Government of Indonesia will have some advantages. . Keywords: Fixed asset, revaluation, taxation
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