Analisis Revaluasi Aset Tetap terhadap Laporan Keuangan dan Perpajakan Studi Kasus PT CPP

Santioso, Linda and Daryatno, Andreas Bambang (2016) Analisis Revaluasi Aset Tetap terhadap Laporan Keuangan dan Perpajakan Studi Kasus PT CPP. Karya Ilmiah Dosen. p. 67. ISSN 978-602-18574-1-0

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Abstract

The capital structure of a company is important because it reflects the financial condition of a company. Currently the financing of companies rely on bank loans and caused company’s debt high. Along with the new government policy regarding the ratio between debt and equity of the Company for the purposes of calculating the income tax of 4: 1 (DER) and the income tax incentives on fixed assets revaluation in 2015 and 2016. The purpose of this research is to improve company’s DER, calculation of costs and earnings more reasonable, and the income tax savings in future periods. This research focus in PT CPP. Data were collected by library research and field research through interviews with management’s company. The contribution of this research is to provide an alternative to improve the statement of financial position, the ratio between debt and equity in accordance with government policies and savings income tax payments.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 10 Apr 2017 09:18
Last Modified: 10 Apr 2017 09:18
URI: http://repository.untar.ac.id/id/eprint/376

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