Dampak revaluasi aset tetap terhadap ekuitas perusahaan dan perencanaan pajak dalam kegiatan bisnis di indonesia

Santioso, Linda and Daryatno, Andreas Bambang and Salim, Susanto (2016) Dampak revaluasi aset tetap terhadap ekuitas perusahaan dan perencanaan pajak dalam kegiatan bisnis di indonesia. The 9th NCFB and Doctoral Colloquium. ISSN 1978-6522

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Abstract

The composition between Debt and Capital of a corporation, for the calculation of Income Tax can be solved by Fixed Asset Revaluation. The ratio between debt and equity of 4:1 (Debt Equity Ratio) is set by the government by PMK No. 169/ PMK.010 2015 for companies in Indonesia. Furthermore, the Government issued PAIK Number 191/PMK.010/2015 about income tax incentives on revaluation of fixed assets in 2015 and 2016. The purpose of this study is to overcome company difficulties which their financing rely on loans that exceed than 4:1 (Debt Equity Ratio), increasing the company’s equity without transferring funds from the owners, and tax planning to get income tax savings in the future. The scope of the study was limited to PT Continental Panjipratama. Data were collected from the literature and field research by interviewing the management. The contribution of this study is to provide an alternative way to increase the company’s equity, overcome the debt and equity ratio and income tax saving.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Ekonomi FE Tarumanagara
Date Deposited: 12 Dec 2017 05:09
Last Modified: 12 Dec 2017 05:09
URI: http://repository.untar.ac.id/id/eprint/1721

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