STUDI KOMPARASI PERLAKUAN PENYUSUTAN AKTIVA TETAP ANTARA PSAK DENGAN UU.NO.36 PASAL 11 TAHUN 2008 (Studi Kasus PT.Gudang Garam Kediri Tbk)

Rahel Arum Ningtias (Politeknik Cahaya Surya Kediri)
Naning Fatmawatie (Politeknik Cahaya Surya Kediri)
Wibowo Andoko (Politeknik Cahaya Surya Kediri)

CAHAYA AKTIVA
Vol 8, No 1 (2018): MARET 2018

In a company there is some comparison of the treatment of depreciation between PSAK and the Act.So it is very important in the company to know the difference in depreciation treatment so that there is no mistake in calculation and treatment of depreciation because if there is a difference will affect the company's financial statements.The object of this research is PT. Gudang Garam Kediri Tbk. The data source used by the secondary data. The type of research used is descriptive quantitative. Data obtained from literature study. Data analysis method used in this research is descriptive analysis,The result of this research can be concluded that PT. Gudang Garam in 2015 in the treatment of depreciation and depreciation is good, The calculation of depreciation method used is in accordance with the PSAK and Act no. Article 11 of 2008.  And the results obtained after calculating the similarity between PSAK and Act no. Article 11 of 2008, as well as the treatment used is appropriate.Keywords: Act, PSAK, Gudang Garam