Profita : Komunikasi Ilmiah dan Perpajakan
Vol 9, No 3 (2016)

REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN

YUSUF S. BASAR (Universitas Mercu Buana)



Article Info

Publish Date
01 Dec 2016

Abstract

The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016. Impact of revaluation, automatically has consequences to the increase on depreciation expenses of fixed assets are charged to the profit and loss next period, so company will have benefit from the revaluation of these assets. But Fixed Assets Revaluation for tax purposes is not free. There are taxes to be paid, especially if the asset after revaluation is sold to a third party, then the taxpayer will be charged as additional income tax. If the company still wants to take the program of the asset revaluation, fixed assets after the revaluation prohibited for sale to another party until the depreciation of assets ending.

Copyrights © 2016






Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...