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All Journal JFAS: Journal of Finance and Accounting Studies
Zulvia Aofa
Universitas Hasyim Asy'ari
Economics, Econometrics & Finance

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Perbandingan Tax Planning Metode Depresiasi Fix Asset dengan Kebijakan Perusahaan dalam Meminimalkan Beban Pajak Penghasilan Badan (Studi Kasus pada PT XYZ) Zulvia Aofa; Deasy Ervina
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 3 (2020): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i3.233

Abstract

Tax planning is a way to exploit a tax law gap to minimize tax expense legally, one of the ways is choosing the right method for depreciation fixed assets. This study aimed to discover tax planning in depreciation fixed assets by comparing the straight-line method and declining-balance method, the impact of profit before tax and the amount of income tax expense paid by PT XYZ. This study conducted using a qualitative approach method. The type of data used quantitative and qualitative data. The study's results showed that selecting a straight-line method has a significant impact on pressing Taxable Income and Institution Income Tax.
Co-Authors Deasy Ervina