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All Journal Jurnal Ilmiah Raflesia Akuntansi Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Kajian Ekonomi dan Akuntansi Terapan COUNT: Journal of Accounting, Business and Management Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Puspa Rini
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Other

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Journal : Mediastima

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ANALISIS PERBANDINGAN PENGGUNAAN METODE PENYUSUTAN AKTIVA TETAP BERDASARKAN KEBIJAKAN AKUNTANSI DAN PAJAK PADA PROFITABILITAS PT. WIJAYA KARYA (PERSERO) TBK. Puspa Rini
Mediastima Vol 26 No 1 (2020): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.687 KB) | DOI: 10.55122/mediastima.v26i1.16

Abstract

There are differences in the provisions according to the statement of Financial accounting standards with the provisions of the Constitution on which regulates the management of fixed assets to determine the amount of depreciation load of fixed assets so that the profit can be achieved by the company of different methods and provisions and can be known to the ability level of the company in generating profitability. This research was conducted to understand the difference in the use of depreciation methods in fixed assets according to accounting and tax policies in creating company profitability. Based on research that has been carried out depreciation expense based on greater accounting policy compared to depreciation load using depreciation method based on tax policy. Resulting in a different profit. This results in a profitability ratio that fluctuates each of its periods.
Co-Authors Anadiya Pingki Aprih Santoso Ardiani Ika Sulistyawati Dipa Teruna Awaloedin Dwi Sinta Harifin Saputra M. Reza Oktananda Marchela Dwi Agustin Nirsetyo Wahdi Novriza Wahyu Ardiansyah Novriza Wahyu Ardiyansyah Pipin Sri Sudewi Siti Intan Nurdiana Wong Abdullah Sucipto Febrianto Sylvia Kartika Dhamayanti Tika Oktarina