[ABSTRAK
Penelitian ini membahas tentang revaluasi aktiva tetap perusahaan untuk tujuanperpajakan. Penelitian ini mencoba melihat bagaimana perencanaan pajak atas aktivatetap di PT X. Peraturan Menteri Keuangan Nomor 79 tahun 2008 mempersilahkanperusahaan untuk melakukan revaluasi atas aktiva tetapnya dan atas selisih lebih darihasil revaluasi tersebut dikenakan PPh Final dengan tarif 10%, Hal ini sebenarnyacukup menguntungkan bagi perusahaan yang ingin melakukan revaluasi untukkeperluan penghematan beban pajak yang akan ditanggung oleh perusahaan. Penulismenggunakan metode kuantitatif yang berdasarkan tujuannya termasuk penelitiandeskriptif dengan teknik pengumpulan data melalui studi pustaka dan studi lapanganyang dilakukan dengan wawancara mendalam. Hasil dari penelitian ini adalah untukmengetahui sejauh mana perusahaan memanfaatkan Peraturan Menteri Keuangantersebut dan hambatan yang ditemukan bagi perusahaan untuk melakukan revaluasiaktiva sesuai dengan Peraturan Menteri Keuangan serta keuntungan bagi perusahaandalam rangka melakukan revaluasi.

---

ABSTRACT
This study discusses the Company?s Fixed Asset Revaluation for Taxation Purpose.This study try to see how is the Company?s Fixed Asset Revaluation for TaxationPurpose according to Minstry of Finance regulation. The regulation allows companyto perform Fixed Asset revaluation and impose 10% Tax on the gain of fixed assetrevaluation. This regulation could be benefiting for company which like to performfixed asset revaluation in order to do the tax saving. This research uses qualitativeresearch methods based on data collecting techniques study the literature and fieldstudies conducted with interviews. The outcome of this research is to know how farcompanies in Indonesia took advantage of regulation and to know barrier forcompanies to perform fixed asset revaluation according to Ministry of Financeregulation. And also to know what are the benefits for company if they perform theFixed Asset revaluation., This study discusses the Company’s Fixed Asset Revaluation for Taxation Purpose.This study try to see how is the Company’s Fixed Asset Revaluation for TaxationPurpose according to Minstry of Finance regulation. The regulation allows companyto perform Fixed Asset revaluation and impose 10% Tax on the gain of fixed assetrevaluation. This regulation could be benefiting for company which like to performfixed asset revaluation in order to do the tax saving. This research uses qualitativeresearch methods based on data collecting techniques study the literature and fieldstudies conducted with interviews. The outcome of this research is to know how farcompanies in Indonesia took advantage of regulation and to know barrier forcompanies to perform fixed asset revaluation according to Ministry of Financeregulation. And also to know what are the benefits for company if they perform theFixed Asset revaluation.]