![]() And depreciation according to the tax burden is greater than the calculation and PSAK company. ![]() So that the burden of depreciation according to the actual PSAK larger than the calculation of the company. Results of research indicate that the method of depreciation of fixed assets based on the calculation of the company, and Taxation PSAK different charge. And compare the results of the last calculation. Then calculate depreciation based on the method defined in accordance with the company and PSAK Calculating depreciation based on the Taxation Act. And to analyze how dilakuakan with the group of fixed assets in accordance with the types and benefits. Fixed assets are discussed in this research only office inventory and vehicle (bus). In this research the author to limit the problems in the data used, the data used is data in 2008. 17 In 2000 the Financial Accounting Standards Statement No. And to know the comparison method based on the depreciation of Law No Taxation. This study aims to determine the application of the method of depreciation of fixed assets by the company. This research is a case study on the company's service with the title Comparison Method Depreciation Fixed Assets Based on Law and Taxation of Financial Accounting Standard Number On Earnings PT.
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