Penerapan Metode Penyusutan Menurut Peraturan Perpajakan dan Pengaruhnya terhadap Pajak Penghasilan Badan pada PT Kharisma Permata Nusantara Medan

Abstract

Fixed asset obtained by entity has purpose to be used in company’s business activities. The fixed asset is used for more than one accounting period. Financial information related to fixed asset is important information for users of financial statement in order to know the fixed asset condition in the company. For financial statement purpose, fixed asset depreciation must be calculated accurately. For the commercial financial statement, the company calculates the depreciation cost based on financial accounting standard. Fiscal and commercial depreciation method is different. The depreciation method according income tax law is allowed to choose straight line method or declining balance method. The difference of depreciation method between financial accounting standard and income tax law can make the difference of income based on accounting and income based on income tax. The purpose of this research is to know the impact of implementation fixed asset depreciation to the entity’s income tax of PT Kharisma Permata Nusantara Medan. This study uses descriptive method which is a method used based on data collected from the facts and what actually appears from the object under study so as to provide a description of the object study. Descriptive research is a method that aims to describe a condition of the company actually and accurately by collecting data from the company. the writer can give the conclusion that the implementation of depreciation method according to Income Tax Provision can give impact in increasing of entity income tax. It can occur because there is  positive fiscal correction on company’s depreciation method according to Income Tax Provision. The decreasing of depreciation expense will increase the taxable income. The income tax expense with implementing straight line depreciation method is lower than implementing double declining depreciation method in year 2018.