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PERBANDINGAN BEBAN PAJAK ATAS BUMI DAN BANGUNAN SEBELUM DAN SESUDAH REVALUASI AKTIVA TETAP UNTUK MENINGKATKAN PENGHASILAN NEGARA PADA PT. POS INDONESIA BANDUNG

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ABSTRACT EXPENSE RATIO OF TAXES ON LAND AI{D BUILDINGS BEFORE AND AFTER TEE REVALUATION OF FIXED ASSET TO INCREASE INCOME COUNTRIES IN PT. POS INDONESIA (PERSERO)' BANDUNG By: Rosmaria Simbolon The author did research with the aim to find out how much tax before the revaluation offixed assets, how much the tax burden after the revalutioon offixed assets, and analyzes the tax burden differences before and after the revaluation offixed assets Research method is descriptive, where the data obtained under real conditions, analyzed and conclusions drawn. The data was collected through inten'iews and documentar)' studies' The data is processed in a qualitative interview. Implementation of the revaluation of fixed assets of PT. POS INDONESIA (Persero) conduted to provide new value in the value offixed assets that have been well below the market price and to determine the ability of PT. POS INDONESIA (Persero) the truth Value before tire revaluation of fixed assets aieRp 59.770.756.907 and the value of fixed assets after revaluation is Rp 254.371.900.000. Taxing on PT. POS INDONESIA (Persero) is done by multiplying the company's net profit to incJme tax rates applicable agencies, Tax burden before revaluation of fixed asscts amounred to Rp. I l2.iO6. 198,- and tax burden after the revaluation is Rp. 498.0 10.235,- Taxes that are bome by PT. POS INDONESIA (Persero) after (with carry) revaluation of fixec assets is greater ihan before (not doing) revaluation of fixed assets. This is caused by the Final Incorie Tax to be paid on the increase in value offixed assets are considered as income to be taxed.