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ANALISIS PERBANDINGAII UNTUNG RUGI SEBELUM DAN SESUDAH REVALUASI AKTIVA TETAP DARI SISI BEBAN PAJAK PADA PT. PLN (PERSERO) JAWA BARAT & BANTEN

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ABSTRACT COMPARATTVE ANALYSN PROFIT AIYD LOSS BEFORE AND AFTER TTIE REVALUATION OF FIXED ASSETS FROM THE TAX BURDEN ON PT. PLN (PERSERO),JAWA BARAT & BAIITEN By: Sitinjak Partowi Koestoer The purpose of this research is to know the implementation of fixed assets Revaluation and tax burden before and after the revaluation of fixed assets located at Jalan Asia Afrika No. 63 Bandung. Research was carried out by using descriptive method. Data had collected through interriew, observatiorl study, and directly into the field to study documents relating to research conducted. Data is processed and then taken the conclusion. Based on the research results obtained that the imFlementation of fixed assets Revaluation made by PT. PLN (Persero) Jawa Barat & Banten had according to the rules of applicable law when doing fixed assets Revaluation. Imposition of Taxes has been undertaken by the company in accordance with the mles of the tax rate applicable after doing revaluation of fixed assets. Based on research that has been carried out, PT. PLN @erseto) Jawa Barat & Banten had revaluation of fixed assets has been held in accordance with the regulations in force and the imposition of taxes that are done according to the applicable rate. Fixed assets Revaluation difference results when multiplied by the applicable tax rate is then reported to the central office of PT. PLN in Jakarta Then later carried out payment of taxes upon fixed assets Revaluation diference obtained.