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Analisis Metode Penyusutan Aset Tetap Menurut Standar Akuntansi Keuangan (SAK) dan Undang-Undang Perpajakan dan Penyajian dalam Laporan Keuangan (Studi pada Koperasi Kredit Kembang Kota Ende) (CD + Cetak)

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This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements.
In this study, the types of data used are quantitative and qualitative data. The data source used is secondary data in the form of financial reports and a list of fixed assets. For data collection techniques through interviews and documentation. This research uses descriptive qualitative and quantitative analysis techniques.
From the results of this study it can be concluded that the credit development cooperative in using the depreciation method is in accordance with financial accounting standards but is still wrong in the calculation. It can be seen that after the researcher recalculates there is a difference in the amount of depreciation expense. The application of the depreciation method according to tax law is carried out for tax purposes. The depreciation method stipulated by tax law is the straight-line method and the declining balance method. In this study, the application of the depreciation method to calculate depreciation expense uses the straight line method. In presenting financial statements in the form of reports on the remaining results of operations, there are differences in depreciation expense according to financial accounting standards and tax laws. This difference is known as the time difference. Time difference where there is a difference between the two depreciation calculation concepts.

Keywords: Fixed Assets, Fixed Asset Depreciation Method, and Financial Report.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

014 DAK2020 RAW a

Penerbit

Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 5.139 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

014 DAK 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FINANCIAL REPORT
FIXED ASSETS
FIXED ASSET DEPRECIATION METHOD

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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