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Journal : VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis

Analisis Komparatif Implementasi Metode Penyusutan Komersial Dan Fiscal Pada PT Semen Indonesia (Persero) Tbk Salamatus Sa' diyah; Nur Hayati
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1287

Abstract

This study aims to analyze the comparative implementation of depreciation methods according to commercial and fiscal in PT. Semen Indonesia (Persero) Tbk. Businesses can choose between three approaches outlined in commercial techniques, often known as SAK: the straight-line method, the sum of the years' digits method, and the double-declining balance method. Meanwhile, in the fiscal or taxation method there are two approaches: the straight-line technique and the double-declining balance method. Examining the commercial and fiscal approaches to fixed asset depreciation, this study aims to identify the most appropriate SAK depreciation technique for the company. The research findings show that the straight-line approach is superior to using other SAK depreciation methods, namely the double-declining balance method and the sum of the years' digits method. This is because it is more dominant and has a positive effect on the profitability of the company. In addition, when compared to the commercial depreciation approach, the depreciation value of fixed assets generated by the fiscal depreciation method is smaller. Because there are some fixed assets that cannot be depreciated such as buildings, roads, bridges and ports and also machinery because the useful life in the company is not in accordance with tax laws. Fiscal technique produces higher pre-tax profit on fiscal correction compared to commercial method. Because the depreciation figures of both methodologies are very different.
Co-Authors . Sulaeman Abizar Faturrohman Ahmad Paisal Ahmad Rida Ai Rohaeti Aida Arini Aldri Frinaldi Ali Zul Fikri Amir Syamsudin Annisa’ Nur Fitriani Anwar Husein Apry Aditya Saputra Arina Manasikhana Arina Manasikhana Arumi Savitri Fatimaningrum Arya Rosyid Ridho Asnidar Asnidar Azizah Azizah Baiq Farhatul Wahidah Burhanuddin Nasir Candra Dewi Candra Husein Citra Indriani Darsin Depict Pristine Adi Dewi Catur Puji Rahayu Didik Himmawan Dwi Wulandari Dwinata, Anggara Dwinda Agustin Ela Nur Izza Elly Rizeqia Fadilah Elza Safitri Emy Yunita Rahma Pratiwi, Emy Yunita Rahma Eva Susanti Fannidya Hamdani Zeho Farhat Abdullah Farohatus Sholichah Fauziah Fauziah Fauziah Fifi Endah Irawati Fitri Anggraeni Fitriana Nur Suhailah Fuadi Fuadi Gilang Rimba Pamungkas hamdanil Hamsia L Waru Hamsia L. Waru Hardin Buruhi Harun Herri Wijaya Hilmah Nuriya Ida Sumarni Idham Idham Idul Fuqra Ika Budi Maryatun Indah Puspita Indah Riskilawati Irna Tanti Irsyad Kamal Iskandar Fitri Kagum Razlin Khadijah Kholis Kohari Kika Ramdan Nitami laras pamela Leny Suryaning Astutik Maria Ulfa Maulana Dewi Martha Christianti Mexsi Mutia Rissa Milad Nufal Akbar Miswari Miswari Moh. Hibban Toana Moh. Syahrul Asdar Muchammad Insan Brilian Muhammad Idzhar Alfajri Muji Rahayu Mulia Rasyidi Muthmainnah - Nabela Khoiriyah Nadia Ayu Rahmanda Nafisatul Kamila Najamudin Najamudin Nanang Qosim Nanda Fita Khansa Nasikhatul Azimah Nasution, Abdul Lohir Rosyid Nazaludin Nur Rahmat Nindya Pratiwi Putri M Noer Af'idah Novelia Asita Mranani Nugroho, Andri Setyo Dwi Nur Azizah Nur Cholimah Nur Fifiyani Nst Nur Halimah Nur Kuswanti Nur Paridah Nur Salsabila Kusuma Putri Nurmala Dyah Fajarningrum Nursal Asbiran Oktaffi Arinna Manasikana Oktaviani Maharani Pamungkas, Joko Paradiva BR. Ginting Puspitarani, Fitriana Putri Agustina Putri Lailia Fitri Rahma Febita Solekhaah Rahma Kurnia Sri Utami Rahma Shafira Rahmat Hidayat Raja Ritonga Raka Mahendra Sulistiyo Rayhan Jhonson Rina Wulandari Riski Afwina Seruni Dewi Riyadotul Jannah Rizka Nailah Lubis Rizki Ambarwati Rizki Maulana Rizkiati Khasanah Rodiyah Rofiq Sunaryanto Rohmatul Lailiyah Salamatus Sa' diyah Siti Maesaroh Solly Aryza Sri Anjar Lasmini Supartini Syaipul Pahru Syal Sabilla Pratiwi Syamsul Arifin Tita Ratri Tri Utami Rejeki Triandi Aprilio Ubaidillah Ummi Amira Usman Made Wahyu Erfaliana Widodo Budi Kurniawan Wulan Dwi Cahyani Wulan Lela Sari Yulia Isnaini Hafifah Yuliani Yuliani ZA, Saida Zainurossalamia Zaki Rahman Putra Zulfi Hendri Zulkarnain Zulkarnain