ANALISIS BEBAN PENYUSUTAN ASET TETAP DALAM UNDANG UNDANG PERPAJAKAN ATAS PPh BADAN

Abstract

This research is a qualitative research in the form of analysis of financial statements and the lists of fixed
assets. The sample is the lists of all fixed assets which are owned by the company and the financial statements of
PT. Bagoes Tjipta Karya. The result of the research shows that the company has applied straight-line depreciation
method for all fixed assets with 8 years useful life. The researcher analyzes the calculation of depreciation expense
by comparing the calculation of depreciation expense of fixed assets which is based on Financial Accounting
Standards and tax law at PT Karya Bagoes Tjipta The amount of income tax in accordance with Financial
Accounting Standards in 2013-2015 periods is amounted to Rp. 154,146,781 whereas according to the provisions
of the tax law is amounted to Rp. 148,927,007 so there is a difference about Rp. 5,219,774.It can be concluded that
the company has already applied the depreciation method in accordance with Financial Accounting Standards and
tax law i.e. the straight line method, but there is an error to the depreciation tariff of each rate of fixed assets, in
which it leads to the changes in the company profits which give an impact on the amount of Corporate Income Tax
which has to be paid by PT Karya Bagoes Tjipta.
Keywords: income taxes, depreciation, corporate income tax