ANALISA PANDANGAN AKUNTANSI DAN PERPAJAKAN TERHADAP REVALUASI AKTIVA TETAP ATAS PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO. 191/PMK.010/2015

ARISTA, DEVI (2022) ANALISA PANDANGAN AKUNTANSI DAN PERPAJAKAN TERHADAP REVALUASI AKTIVA TETAP ATAS PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO. 191/PMK.010/2015. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (2MB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 Abstrak.pdf
Download (841kB) | Preview
[img] Text (BAB I)
03 Bab 1.pdf
Restricted to Registered users only
Download (606kB)
[img] Text (BAB II)
04 Bab 2.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB III)
05 Bab 3.pdf
Restricted to Registered users only
Download (596kB)
[img] Text (BAB IV)
06 Bab 4.pdf
Restricted to Registered users only
Download (661kB)
[img] Text (BAB V)
07 Bab 5.pdf
Restricted to Registered users only
Download (514kB)
[img] Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf
Restricted to Registered users only
Download (487kB)
[img] Text (LAMPIRAN)
09 Lampiran.pdf
Restricted to Registered users only
Download (1MB)

Abstract

This research aims to analyze accounting and taxation views on the revaluation of fixed assets under Regulation of the Minister of Finance of the Republic of Indonesia No. 191/PMK.010/2015. This study uses the Tax Ation and PSAK Regulations. The method used in research is quantitative descriptive, by conducting documentation and literature studies. Revaluable fixed assets are all tangible fixed assets. Accounting and taxation will be different, if an entity carries out a revaluation for tax purposes, psakso the records in the Financial Statements do not follow the rules in PSAK 16 (revised 2015), but will be appeared in the Notes to Financial Statement in the taxation section. Keyword: Revaluation of Fixed Assets, Financial Statement. Penelitian ini bertujuan untuk analisa pandangan akuntansi dan perpajakan terhadap revaluasi aktiva tetap atas Peraturan Menteri Keuangan Republik Indonesia No. 191/PMK.010/2015. Penelitian ini menggunakan Peraturan Perpajakan dan PSAK. Metode yang digunakan dalam penelitian adalah kuantitatif deskriptif, dengan melakukan dokumentasi dan studi kepustakaan. Aktiva tetap yang dapat direvaluasi adalah seluruh aktiva tetap berwujud. Pencatatan menurut akuntansi dan perpajakan akan berbeda, apabila entitas melakukan revaluasi untuk tujuan perpajakan maka pencatatan di Laporan Keuangan tidak mengikuti aturan dalam PSAK 16 (revisi 2015), melainkan akan di munculkan dalam Catatan atas Laporan Keuangan (Notes to Financial Statement) di bagian perpajakan. Kata Kunci: Revaluasi Aktiva Tetap, Laporan Keuangan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 033
NIM/NIDN Creators: 55515110095
Uncontrolled Keywords: Revaluasi Aktiva Tetap, Laporan Keuangan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.1 Programming/Pemrograman
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 17 Oct 2022 09:30
Last Modified: 19 Oct 2022 02:51
URI: http://repository.mercubuana.ac.id/id/eprint/70539

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.