ANALISIS REVALUASI ASET TETAP TERHADAP PENGHEMATAN BEBAN PAJAK PENGHASILAN PADA PT. INKA MADIUN

Abstract

The main objective of this research was to determine the effect of revaluation of fixed
assets at PT. INKA (Persero). In addition, this research is also to determine whether the
revaluation of fixed assets are tax savings for the company.Based on the research results can
be seen that the revaluation of fixed assets carried out by PT. INKA (Persero) can not
provide tax savings for the company because of the final tax will be charged on the excess of
the revaluation. When the company with no revalued, the amount of taxes to be paid was Rp.
11,036,472,640 while with revaluation,amountof the tax that should be paid was Rp.
21,730,942,431.
Keywords: Revaluation of Fixed Assets, Final Tax, Tax Saving