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ANALISIS PERBANDINGAN BEBAN PAJAK SEBELUM DAN SESUDAH REVALUASI ASET TETAP PADA PT. LEN INDUSTRI (PERSERO), BANDUNG

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ABSTRACT COMPARATTVE ANALYSIS OF TAX EXPENSE BEFORE AND AFTER FIXED ASSETS REVALUATION AT PT. LEN INDUSTRI (PERSERO), BANDUNG By: MonarisVioDensya The authors conducted a study in order to determine the implementation ofthe revaluation fixed assets, how much tax burden before and after the revaluation of fixed assets, as well as the burden of the tax burden to analyze the differences before and after the revaluarion of fixed assetsat PT. Len Industri (Persero) Bandung , Research method is descriptive, where data obtained under real conditions, analyzrl and conclusions drawn. Data collected through interviews and documentary study. The data is processed in a qual itative interview. The implementation of the revaluation at the PT. Len Industn @ersero) Bandung in accordance with government regulations regarding taxation made to assigrr a value to the fixed assets has been far below market value and to determine the ability of PT. Len Industri @ersero) Bandung in actual. Value before the revaluation of fixed assets is Rp 3.305.578.552 and the value after reveluation of fixed assets is Rp87.517.400.000. Calculation of tax expense PT. kn lndustn @ersero) Bandung done by multiplying net income by the income tax rales applicable Due agency. Tax burden before the revaluation is Rpl1.336.386.138 while the tax burden after the revaluation is Rp9.979.696.881,75. Toi bome by PT. kn idustri (Limited) before (no execute) revaluation greater than after Oy doing) revaluation of assets. This is due to the increase in value of fixed assets are revalued so that, after the revaluation increased depreciation expense in the income statement that is directly related to the determination of the tax burden to be pard the company. Betapdaperdasarkan research results can be concluded that the company revalued its fixed assets may affect the corporate tax burden, and for the management of tax revaluation conducted a positive impact so it is really efficient.