Tinjauan Atas Penilaian Kembali Aktiva Tetap untuk Tujuan Perpajakan dan Implikasinya bagi Akuntansi Komersial  

Oleh:

Syafrianto

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 1 (Oct. 2007), page 65-77.
Topik: Penilaian Kembali Aktiva Tetap; dan Perpajakan
Fulltext: 65-77.pdf (1.69MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Accounting requires fixed assets presented at historical cost. However, it is possible to make alternative in presenting fixed assets which is regulated by government regulation. This alternative in presentation may occur in fixed assets revaluation for taxation purpose, which is regulated under tax laws and Minister of Finance’s decrees. This fixed assets revaluation will influence accounting process in which it will recognize current value of the assets presented in balace sheet (asset section) and it will also book gain on fixed assets revaluation in balance sheet (equity section). However, there are some discordance between fixed asset revaluation for taxation purpose and Financial Accounting Standard.

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