CD-ROM

The analysis of tax planning of fixed assets depreciation to minimize tax expense at PT.Duta Dewata Konsultan (CD + Cetak)

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Key Words: tax planning, fixed assets depreciation, fixed assets revaluation
This report is descriptive quantitative report to analyze tax planning of fixed
assets depreciation effectively to minimize tax expense at PT. Duta Dewata
Konsultan by the year of 2014.There are many companies which do not pay the
tax because they do not want their profit decrease for paying tax expense. To cope
with the condition, the companies do tax planning toward their tax expense. Tax
planning is the right way to minimize tax expense which can be done in various
ways. One of the excellent ways to minimize tax expense is by depreciating fixed
assets. Depreciation is the assigning or allocating of a plant asset's cost to expense
over the periods that the asset is likely to be used.
The depreciation methods in this report are straight line method and declining
balance method. From both of the methods, one calculates more effectively in
minimizing tax expense. The result of this research showed that the effective
method of depreciation to minimize tax expense is declining balance method that
has lower tax payment. It gives fixed assets a higher depreciation which causes
high depreciation expense that the results the lower profit of the company as well
as the tax that will be paid.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

004 ENG2016 PRA t

Penerbit

Malang : D3 English Program University Of Merdeka Malang., 2016

Deskripsi Fisik

PDF FILE 1.006KB

Bahasa

English

ISBN/ISSN

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Klasifikasi

004 ENG2016 /21-22

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TAX PLANNING
FIXED ASSETS DEPRECIATION
FIXED ASSETS REVALUATIONS

Info Detail Spesifik

Bibliografi : hal.29

Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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