Analisis Penerapan Metode Penyusutan Aset Tetap Menurut Standar Akuntansi Keuangan (Sak) dan Peraturan Perpajakan Terhadap Laporan Keuangan (Studi Kasus Kap Moh. Wildan dan Adi Darmawan)

Djawaray, Rambu Natania Putri (2024) Analisis Penerapan Metode Penyusutan Aset Tetap Menurut Standar Akuntansi Keuangan (Sak) dan Peraturan Perpajakan Terhadap Laporan Keuangan (Studi Kasus Kap Moh. Wildan dan Adi Darmawan). Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

Fixed 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.

Item Type:	Thesis (Diploma)
Additional Information:	Rambu Natania Putri Djawaray NIM: 21062000014
Uncontrolled Keywords:	Depreciation of Fixed Asets, Financial Accounting Standards Regulations Regulations Taxation, Financial Reports
Subjects:	H Social Sciences > HF Commerce
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	fufu Fudllah Wahyudiyah
Date Deposited:	27 Mar 2025 02:43
Last Modified:	27 Mar 2025 02:43
URI:	https://eprints.unmer.ac.id/id/eprint/4672

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