University of Merdeka Malang RepositoryAnalisis Penerapan Metode Penyusutan Aset Tetap Menurut Standar Akuntansi Keuangan (Sak) dan Peraturan Perpajakan Terhadap Laporan Keuangan (Studi Kasus Kap Moh. Wildan dan Adi Darmawan)Rambu Natania PutriDjawarayauthorFixed asets are company asets that have a useful life of more than one year or one accounting period. The method used to calculate depreciation on fixed asets, both according to Financial Accounting Standards (SAK) and tax provisions, is the straight line method. The aim of this research is to evaluate the application of the fixed aset depreciation method according to Financial Accounting Standards (SAK) and tax regulations on financial reports. The type of data used is qualitative. The source of this data is secondary data, namely data in the form of documentation. The difference in depreciation calculation methods between SAK and Tax Regulations has important implications for depreciation expense, accumulated depreciation, and the book value of fixed asets. Tax Regulations use different calculation approaches, including residual value and special tax rules, which can result in significant differences in the amount of depreciation expense and accumulated depreciation. The straight-line method produces stable and predictable depreciation costs, thereby helping in financial planning and analysis. However, this depreciation expense does not reflect the actual decline in aset value in some cases, such as asets that decline in value faster than expected.HF Commerce2024Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang;D3 AkuntansiThesis

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