Kebijakan revaluasi aktiva tetap dan tanaman pada perusahaan perkebunan kelapa sawit = Revaluation policy on fixed assets and plants in palm oil company
Christy Desmita Natalia;
Ning Rahayu, supervisor; Gunadi, examiner
([Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia], 2014)
|
[ABSTRAK Konvergensi IFRS dalam PSAK 16 (revisi 2011) memiliki pengaruh yangsangat signifikan terhadap perpajakan dalam hal terjadi penerapan modelrevaluasi. Salah satu efek dari penerapan model revaluasi adalah adanyaperbedaan dasar penyusutan secara akuntansi dan secara fiskal. Penelitian inimengkaji tentang latar belakang perbedaan ketentuan perlakuan revaluasi aktivatetap perusahaan perkebunan kelapa sawit antara PSAK dengan PMK danpermasalahan-permasalahan yang timbul sehubungan dengan perbedaan ketentuanperlakuan revaluasi aktiva tetap perusahaan perkebunan kelapa sawit antara PSAKdengan PMK. Penelitian ini adalah penelitian kualitatif dengan tujuan deskriptif.Hasil penelitian menyatakan terdapat perbedaan latar belakang perlakuanrevaluasi aktiva tetap perusahaan perkebunan kelapa sawit antara PSAK denganPMK dimana IAI mengadopsi IFRS terbaru karena ada kesepakatan antaraMenteri Keuangan saat itu dengan pejabat-pejabat dari negara anggota G-20untuk menyeragamkan standar penyusunan laporan keuangan. Di sisi lain,menurut DJP, berdasarkan pasal 4 ayat 1 huruf m UU PPh bahwa selisih darirevaluasi merupakan objek pajak. Perbedaan ketentuan perlakuan revaluasi kelapasawit antara PSAK dengan PMK menyebabkan permasalahan-permasalahanseperti cash flow, perbedaan objek revaluasi, periode revaluasi, pembebanan biayapenyusutan dan penurunan nilai aset. ABSTRAK The convergence of IFRS in PSAK NO. 16 (revised 2011) has a verysignificant influence on taxation in case of application of the revaluation model.One of the effects of the application of the revaluation model is the basicdifference in depreciation accounting and fiscally. This research examines thedifferences of background conditions of treatment of the company's fixed assetsRevaluation palm oil plantations between PSAK with PMK and problems arisingin connection with the treatment of the revaluation provisions differences in fixedassets between Palm oil plantation company PSAK with PMK. this research isqualitative research with the goal of a descriptive.The results of research said there were differences background treatmentrevaluation assets keep company oil palm plantations between PSAK and PMKwhere with IAI adopt latest IFRS because there was an agreement betweenfinance minister at the time with officials from the member countries of the g-20 touniform standard the preparation of financial report. At the other side accordingto djp, based on article 4, paragraph 1 of the letter m the law on income tax thatdifference of revaluation is an object of taxes.The difference between theprovision treatmentpalm oil revaluation PSAK with PMK causing problems ascash flow, differences revaluation, an object a period of revaluation, the inflictingcosts depreciation and a decrease in value of an asset.;The convergence of IFRS in PSAK NO. 16 (revised 2011) has a verysignificant influence on taxation in case of application of the revaluation model.One of the effects of the application of the revaluation model is the basicdifference in depreciation accounting and fiscally. This research examines thedifferences of background conditions of treatment of the company's fixed assetsRevaluation palm oil plantations between PSAK with PMK and problems arisingin connection with the treatment of the revaluation provisions differences in fixedassets between Palm oil plantation company PSAK with PMK. this research isqualitative research with the goal of a descriptive.The results of research said there were differences background treatmentrevaluation assets keep company oil palm plantations between PSAK and PMKwhere with IAI adopt latest IFRS because there was an agreement betweenfinance minister at the time with officials from the member countries of the g-20 touniform standard the preparation of financial report. At the other side accordingto djp, based on article 4, paragraph 1 of the letter m the law on income tax thatdifference of revaluation is an object of taxes.The difference between theprovision treatmentpalm oil revaluation PSAK with PMK causing problems ascash flow, differences revaluation, an object a period of revaluation, the inflictingcosts depreciation and a decrease in value of an asset., The convergence of IFRS in PSAK NO. 16 (revised 2011) has a verysignificant influence on taxation in case of application of the revaluation model.One of the effects of the application of the revaluation model is the basicdifference in depreciation accounting and fiscally. This research examines thedifferences of background conditions of treatment of the company's fixed assetsRevaluation palm oil plantations between PSAK with PMK and problems arisingin connection with the treatment of the revaluation provisions differences in fixedassets between Palm oil plantation company PSAK with PMK. this research isqualitative research with the goal of a descriptive.The results of research said there were differences background treatmentrevaluation assets keep company oil palm plantations between PSAK and PMKwhere with IAI adopt latest IFRS because there was an agreement betweenfinance minister at the time with officials from the member countries of the g-20 touniform standard the preparation of financial report. At the other side accordingto djp, based on article 4, paragraph 1 of the letter m the law on income tax thatdifference of revaluation is an object of taxes.The difference between theprovision treatmentpalm oil revaluation PSAK with PMK causing problems ascash flow, differences revaluation, an object a period of revaluation, the inflictingcosts depreciation and a decrease in value of an asset.] |
![]()
|
No. Panggil : | T41832 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | Jakarta: [Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia], 2014 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xiii, 134 pages : illustration ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
---|---|---|
T41832 | 15-17-510787210 | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20388818 |