Sihotang, Betty Erizka (2018) Perbandingan Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK 16 Dan UU PPh Nomor 36 Tahun 2008 Pada PT Karya Sidorukun Santosa. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Fixed assets are one of the assets that a company uses to carry out operational activities. Fixed assets have a useful life of more than 1 year and have a measurable and meaningful value for the company that affects the amount of wealth in the financial statements. The accounting treatment for property, plant and equipment is also based on PSAK 16 and also based on UU PPh no. 36 of 2008, the accounting treatment `of such fixed assets has several fundamental differences, resulting in a difference in the amount of fixed assets. Which are presented in commercial and fiscal reports. Therefore, the authors are interested to know the difference in accounting treatment based on PSAK 16 and UU PPh no. 36 of 2008. The research method used is descriptive quantitative method. Based on the research shows that a significant comparison is seen in the cost of assets, the determination of useful life, at the beginning of the depreciation, the value of residual fixed assets and fixed asset depreciation method. Good fixed asset treatment must comply with the provisions of PSAK 16 and UU PPh no. 36 of 2008 so that the fixed assets present in the financial statements can be presented reliably and clearly. Keywords: Fixed Assets, PSAK 16, Tax Law Number 36 Year 2008
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 21 Jan 2019 05:47 |
| Last Modified: | 19 Feb 2024 07:47 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4094 |
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