TAX PLANNING ANALYSIS THROUGH FIXED ASSET REVALUATION
Fixed assets are one of several company accounts that have a fairly large value, the value of a fixed asset obtained several years ago is not the same as the cost of the asset recorded in the financial statements. And this factor encourages companies to revaluate their fixed assets to match their fair value. Where the revaluation of fixed assets is not a routine activity of a company and involves professionals, it will be more effective in minimizing the company's tax burden. There is a regulation Number 191/PMK. 010/2015 which provides tax facilities, namely the reduction of the Final PPh rate on the difference in revaluation of fixed assets and regulation number 169/PMK. 010/2015 which determines the size of the ratio between debt and company capital for the purposes of calculating income tax. The research method used in this research is descriptive method. The total tax burden owed by the company when it does not carry out a fixed asset revaluation policy is Rp. 45668,066,669 when implementing a fixed asset revaluation policy of Rp. 178,173,136,249 with these conditions, it can be seen that the amount of income tax expense owed by the company is smaller when the company revaluates fixed assets than when it does not revaluate fixed assets
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