Multidisciplinary Indonesian Center Journal
Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024

APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III

Sihombing, Irananda (Unknown)
Sagala, Indah Cahya (Unknown)
Hasibuan, Thezar Fiqih Hidayat (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.

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Journal Info

Abbrev

micjo

Publisher

Subject

Religion Humanities Earth & Planetary Sciences Education Other

Description

Multidisciplinary Indonesian Center Journal (MICJO) adalah Jurnal multidisiplin yang membahas dan mengkaji semua disiplin ilmu, seperti: - Humaniora - Ilmu sosial - IPA - Ilmu hukum - Ilmu pendidikan, - Ilmu agama - Ilmu bahasa - Filsafat, - Teknik - Bisnis - Ekonomi - Manajemen - Teknologi ...