ANALISIS PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN DAN REVALUASI ASET TETAP PADA PT PEMBANGUNAN PERUMAHAN (PERSERO),Tbk

Abstract

Tax planning is one way to optimize profits because taxes are a burden that reduces revenues so as to reduce corporate tax payments are often made, one of which is the selection of methods of depreciation and revaluation of fixed assets. This study aims to determine the tax planning through the method of depreciation and revaluation of fixed assets as an effort to calculate the burden of Corporate Tax on PT Pembangunan Perumahan (PP). The data used are secondary data collected through documentation obtained from the company. The data collected includes commercial financial statements of 2015 and 2016 published on the Indonesia Stock Exchange as well as fixed assets and asset revaluation data with depreciation method. Based on the result of the research, it is found that with tax planning shows effort to minimize tax burden through step that is year 2015 more efficient rate fixed asset with cost model without doing revaluation and balance decrease as calculation of depreciation, while year 2016 more efficient rate fixed asset company by doing revaluation and balance decreased as the calculation of depreciation. The conclusion of this research with the depreciation and revaluation of fixed assets of the company then PT PP can save the tax burden to be paid company