ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT PSAK NO 16 DAN PERATURAN PAJAK DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT SINAR LANGKAT PERKASA

Abstract

This research is done in PT Sinar Langkat Perkara. The company is engaged in in Agriculture, Palm Oil Processing Equipment business activities. The company is located at JL. Jemadi, Komplek Jemadi Permai 40, 20116, Pulo Brayan Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20239, Indonesia. The purpose of this research is to know the impact of fixed asset depreciation for entity’s income tax at PT Sinar Langkat Perkara. Types of this research is in form of descriptive research with case study in PT. Sinar Langkat Perkasa and the research object is analyzing the recognition and depreciation of fixed asset at PT. Sinar Langkat Perkasa for period year 2020 based on Income Tax Provision and analyzing the impact of depreciation of fixed asset to entity’s income tax calculation. Data which is collected is secondary data include the presentation of financial statement, income tax expense calculation, and depreciation calculation in year 2020 and other information which is related with this research. The research result shows that fixed asset depreciaton at PT. Sinar Langkat Perkasa Medan in year 2020 is not in accordance with income tax provision. The company implements straight line method in calculating depreciation expense. The group of fixed asset is not determined properly by the company. The company does not calculates the depreciation expense of building and furniture properly according to income tax provision. The fixed asset depreciation expense calculated by the company is Rp 533,875,000.00 and the fixed asset depreciation expense based on income tax provision is Rp 443,125,000.00. There is difference of fixed asset depreciation in amount of Rp 90,750,000.00. It can occur because there is difference in useful life and depreciation rate of fixed asset. The depreciation expense of building calculated by the company is Rp 240,000,000.00 while the depreciation expense of building based on income tax provision is Rp 180,000,000.00. The depreciation expense of furniture calculated by the company is Rp 82,000,000.00 while the depreciation expense of furniture based on income tax provision is Rp 51,250,000.00. The company should conduct fiscal correction in amount of Rp 90,750,000.00. After implementation of depreciation of fixed asset based on income tax provision, the entity income tax expense is Rp 433,697,280.00.