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Journal : JURNAL MITRA MANAJEMEN

 1 
KAJIAN ATAS PERBANDINGAN PENYUSUTAN AKTIVA TETAP MENURUT AKUNTANSI (KOMERSIAL) DAN MENURUT KETENTUAN PERATURAN PERUNDANG – UNDANGAN SUPARMAN SUPARMAN
JURNAL MITRA MANAJEMEN Vol 5, No 2 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i2.570

Abstract

ABSTRACTThe existence of different concepts, measurements, methods, and the recognition of income and expensesbetween accounting and taxation lead to differences between accounting income to taxable income. Onecomponent of the burden of confession differ between accounting and taxation is the depreciation of fixed assets.The difference lies at the commencement of depreciation, depreciation basis, grouping, useful life anddepreciation method selected. Any fixed assets owned and used by every company, depreciation must be done,both for accounting purposes and for tax purposes. One goal of this study was to determine whether thedepreciation of fixed assets made by the Company in general are in accordance with GAAP for accountingpurposes and provisions of laws - taxation law for tax purposes.The research method used is descriptive analytical method. Based on research results, depreciation offixed assets made by the Company in general not fully in accordance with GAAP for accounting purposes andprovisions of laws - the tax law for tax purposes.In general, for accounting purposes (commercial), there is stilla mistake in terms of determining the commencement of depreciation, which the company calculates depreciationstarts in the acquisition of fixed assets, which should begin at the time the asset is put into use or begun to beexploited by the company. For tax purposes (fiscal), the grouping of fixed assets and the benefits aretreated the same as the accounting provisions, which should follow the provisions of laws - taxation law, namelyArticle 11 paragraph (6) Income Tax Act and the Regulation of the Minister of Finance No.96/PMK /PMK.03 / 2009.To that end, the company in order to be more rigorous and careful in classifying fixed assets to the list offixed assets, both for accounting purposes and for tax purposes. So also in the depreciation of fixed assetsnecessary understanding and accuracy in applying the provisions of accounting (GAAP) and provisions of l aws taxationlaw, as this will affect the amount of depreciation expense, which will then beinfluential also in thedetermination of accounting income and taxable income.Keywords: Depreciation of Assets, Tax Law, Capital Lease
Co-Authors abd rizky fauzy r Abdul Taram Ahmad Musyahid Ahmad Zaki Aja Avriana Said Ali Hanafiah Nasution Amanda Kania Diandini Amiruddin Saleh Anastasia Abubakar Andi saharuddin Anggi Widia Anggi Widia Khairunisa Anita Ardiyanti Ardiansa Ardiansa Arif Efendi A.S. Aris Sunarya Arsi Arsi Arum Setiawan Asep Suhendar Ayunda Gustiani Putri Badjuri Badjuri Bintang Siti Fadilah Brenda Syahirah Budiharto Budiharto Chairil Anwar Chumidach Roini Dadang Rosmana Dife Nur Tiara Dimas Deworo Puruhito Diniatik Dody Safnul Effendy Effendy Eka Fransiska Elfita Elfita Eny Dwi Lestariningsih Erise Anggraini Fadhil Yazid Fatmawati Fatmawati Garcia Iktia Gracia Zephaniah Hadi, Moh. Solikul Hamdan Alawi hanifa zakiah muslimah Harman Hamidson Harmini, Harmini Hasan Hamid Hasan, Muh hasbi hasbi Herman Sugianto Hustna Dara Sarra I.G.P. Wigena Ibnu Amar Ibrahim Ibrahim Ichwannudin Ichwannudin Ichwanuddin Ichwanuddin Ika Ismurdiyahwati Imanuel Rivaldo Ira Dwi Rachmani Irma Handayani Judiono Judiono Kalvin Albert Parinding Kasni Astutik Khalila Zahra Maharani Khodijah Khodijah KHOIRUL ANWAR Ksatriyo Pinandito Kusbianto Kusbianto Laendatu Paembonan Leonard Dharmawan Lilis Lilis Limatahu, Iqbal M. A. Firmansyah M. Heru Dwiyanto M. Yogi Riyantama Isjoni Maharani Azzahra Marieska Verawaty Meriah Kita Deliana N Meriah Kita Deliani N Mimma Gustianingtyas Mira Mutiyani Mochamad Nasrullah Monica Alesia Muzakir Nabhila Manisya Nanik Tri Purwaningsih Netti Aryani Niar Niar Niku Saputra Novrian Novrian Nuraeni Dwi Dharmawati Nuryanti Nuryanti Priska Natasya Priyo Susilo Putiryani S Putriyani S Rahmadani Rahmadani Rais Firlando Ratu Chiandita Razman Razak Rici Tri Harpin Rici Tri Harpin Pranata Rinaldy Febrian Panggabean Robin Berlin Sahputra Halawa Rois Arifin Ruhamah Ruhamah Rully Nur Septiana Embisa Saidang Saidang Saini Salwa Putri Awalina Sarwani Sarwani Shella Apriyani Br Surbakti SITI HERLINDA Siti Zubaidah Sofi Siti Selviyanti Soleha Soleha Sri Kadarwati Sri Kamariyah Subowo Subowo Sukri Sukri Sutisna Riyanto Suwandi Suwandi Suwardi Suwardi Tantra Sakre Thezha El Hutapea Tri Rusti Marlina Triyansyah Triyansyah Triyono Triyono Wahyuningsih Wahyuningsih YULIA PUJIASTUTI Yunita Yunita Yunus Busa