ANALISIS PERLAKUAN REVALUASI ASET TETAP MENURUT AKUNTANSI DAN PERPAJAKAN (STUDI KASUS PT. XYZ, PERKEBUNAN SAWIT)

DARMADI, KANS (2016) ANALISIS PERLAKUAN REVALUASI ASET TETAP MENURUT AKUNTANSI DAN PERPAJAKAN (STUDI KASUS PT. XYZ, PERKEBUNAN SAWIT). S2 thesis, Universitas Mecu Buana Jakarta.

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Abstract

International Financial Reporting Standards (IFRS) is a guidelines for financial statements which is the guidelines is globally accepted, where as Pernyataan Standar Akuntansi Keuangan (PSAK) is a Indonesia’s guidelines. PSAK is accounting standards in Indonesia. Indonesia as part of the growth of the word economy has adjusted by means of convergence to IFRS. With the convergence to IFRS, it will give affect to the palm oil assets valuation. At first, the assets palm oil valuation using historical cost then using fair value concept. Fair value concept measure the fixed assets based on current cost. This research focused on various aspects of International Financial Reporting Standards (IFRS) and the variety of its impact on tax collection in Indonesia, in particular for fixed assets. Research carried out by analyzing the revaluation for Accounting and Taxation. The results showed that the application of PSAK No. 16 ( Revised 2011 ), in particular the use of the revaluation model can cause taxation problems significant if the revaluation model is applied, in practice, the company did not apply for a permit revaluation then there is no tax liability, whereas companies that apply for revaluation on gains from revaluation taxable 10 % and final income tax. But a deeper exploration of the provisions of Article 4, paragraph 1, letter m and section 19 of Indonesia Income Tax Laws and regulations of Finance Minister Number 79/PMK.03/2008, then the possibility of the imposition of a final tax of 10% does not need to happen. Clearly, PMK Number 79/PMK.03/2008 stipulates that to apply the revaluation for tax purposes, the conditions are that the taxpayer must applied an application and the application must be approved by the Director General of Taxation. Total assets increased as a result of revaluation, the increase is recognized in other comprehensive income and accumulated in equity in the revaluation surplus, and the effect on the company's capital structure. Keywords: convergence, IFRS, Historical Cost, Fair Value, palm oil, and Capital Stucture.

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