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All Journal JAAF (Journal of Applied Accounting and Finance)
Gita Ghaisani Haniyah
Accounting Study Program, Faculty of Business President University, Cikarang, Indonesia
Economics, Econometrics & Finance

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Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia Mila Austria Reyes; Gita Ghaisani Haniyah
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1241

Abstract

Revaluation of assets Property, Plant and Eguipment (PPE)  is carried out by a company with the aimed to provide financial statements  which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to  research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited  only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16.
Co-Authors Mila Austria Reyes