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PERBANDINGAN SEBELUM DAN SESUDAH REVALUASI AKTIVA TETAP TERHADAP PAJAK PENGHASILAN TERTUTANG PADA PT. PELABUHAN INDONESIA I (PERSERO)

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ABSTRACT COMPARISON BEF'ORE AND AFIERREVALUATION FIXED ASSETS OF INCOME TAX PAYABLE IN lrf. PELABTIHAN INDONESIA I (PERSERO) By: Bobby Supriyanto The author conducted a study with the aim to find out how much tax before the revaluation of fixed assets, how much tax burden after the revaluation of fixed assets, as well as analyze the differences in the tax burden before and after the revaluation of fixed assets. The method is a descriptive study conducted, when data obtained under real conditions, analyzed and conclusions drawn. The data was collected through interviews and documentation study. Maked a qualitative interview data. lmplementation of the revaluation of fixed assets of PT. Pelabuhan lndonesia I (Persero) Branch Tanjung Balai Karimun done to give a new value in fixed assets nlainya far below market prices as well as to determine the ability of PT. Pelabuhan Indonesia I (Persero) the truth. Value before the revaluation of fixed assets is USD. 18,342,968,352, - and the value of fixed assets after revaluation of the USD. 33,469,237,160. The imposition of taxe6 PT. Pelabuhan Indonesia I @ersero) multiplied by multiplying the net eamings with income tax rates currently applicable agency. Large tax payable before the revaluation of fixed assets amounted to Rp. 152.780.810 - and the tax burden afler the revaluation of fixed assets amounted to Rp. 590.291.230 Tax bome by PT. Pelabuhan Indonesia I (limited company) after (with held) revaluation of fixed assets have more pay than to not do revaluation, so the ta.x overpayment can be compensated to the next tax yefi.