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ANALISIS PERBANDINGAN BEBAN PAJAK SEBELUM DAN SESUDAH REVALUASI AKTIVA TETAP PADA PT. KAJI MACHINERY INDONESIA

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ABSTRACT PERBANDTANGAN TAX E)GENSE ANALYSIS BEFORE AND AFTERIN revaluation of fixed assets. REVIETtr Mechinery INDONESIA BY: ARBINO SINAGA The authors conducted a strdy in order to detemine how much tax before the revaluation of fxed assets, how much income tax after the revaluation of fxed assets, as well as analyze the differenc€s in the tax exspese before and after the revaluation of fxed assets. Research methodologr is descripive, where data obtained rmder resl cbcumstances, and then analysis drawn conclusions. Data collected through interviews and documentation. data study qualitatively processed. lmplementation of fxed assets revaluasi PT. Kaji Mecinery Iodonesia made to assign a value of fixed assets wtose value has been substantially below the market price and to detennine fte ability of PT. Kaji Machinery tndonesia- Value of fixed assets before revaluation is is.37.103.503.269 and asset value after 0re revaluation is Rp. 157,900,136,567. This indicates that the value of fxed assas after revaluation increased by fu. 157 900 136 567-Rp. 37,103,503269 = Rp. 120,796,631,29E. Fixed as*{s revaluation increment is recognized as income and subject to imome tax at 10olo Final. depreciation before revaluation is Rp. 353 103 510 and depmeciation expense after the revaluation is W. 253427t705. This srggests that the value of fixed 8ss€ts depreciation after rpvaluation incrcss€d by Rp.2$a27E705 - Rp. 353 103 5'10 = Rp. 2181175195. Comparison taxes PT. Kaji Machinery Indonesia is done by multiplying net income by the applicable corporate income tax rare. Big tax payable before the revaluation of fixed assets is Based on Table 4.3 it is known the profit or taxable income before revaluation of fixed assets amounted to Rp. 14,457,354,202. Big ax payable is: 25% x Rp. 14,457,354,202 = Rp. 3,6laj3E,55l and the tax expense is the cost of raxes after a revaluation before the revaluation of fixed assets at PT Kaji Machinery Indonesia . Large profit or Axable income after the reval""tion of fixed asseb is Pq. 12,276,179,00t. the tax payable is:25Yo xRp. 12276,179,008 = Rp. Final 3.069.044.752.income tax for rhe revaluation increment is l0lo x Rp. 120 796 631 29E = Rp. 12,079,663,130.Th1s suggesb thar the amount of rax to be paid is $. + Itp 3,069,u4,752. 12,079,663,130 : Rp. 15,14E,707,Et2. the tax payable after revaluation less the amount of tax payable before the revaluation, which was Rp. 15,14E,707,Et2 - Rp. 3,614,33t,551 = Rp. 11,534,369,332 Tax bome by PT. IGji Mechineery Indonesia after (with carry) revaluation of fixed assets is larger than before (do) revaluation of fxed assets. This is caused by tbe final income Tax to be paid on the increase in value of fixed assets are considered As with profis should be taxed.