Comparison Of Depreciation According To Sak And Tax Law At Pt. Nurindo Pratama Logistik And Its Impact On Taxable Income (PKP)

Authors

  • Aura Dian Aristantya Universitas Pertiwi
  • Nasrullah Nasrullah nasrullah@pertiwi.ac.id
  • Syamsul Bahri nasrullah@pertiwi.ac.id

DOI:

https://doi.org/10.58258/jisip.v8i2.6651

Keywords:

Pencatatan Laporan Laba Rugi Komersial dan Perpajakan, pengaruh terhadap Penghasilan Kena Pajak (PKP), Penyusutan Aktiva Tetap

Abstract

This study aims to determine the comparison of depreciation according to SAK and Tax Law at Pt. Nurindo Pratama Logistik and its effect on Taxable Income (PKP). The author wants to find out and understand how the Depreciation Calculation according to SAK with taxation and how it affects or impacts PKP. The method used is a qualitative method with secondary data, namely data in the form of income financial statements and a list of depreciation of fixed assets at Pt. Nurindo Pratama Logistik. The results showed that the calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2019, caused a difference of IDR 17,084,950.00, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years. The calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2020, caused a difference of IDR 15,623,842.50, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years. The calculation of depreciation expense from the two methods, namely the depreciation method according to SAK and taxation (fiscal) in 2021, caused a difference of IDR 16,724,650.00, causing a negative fiscal correction, due to Pt. Nurindo Pratama Logistik determines a useful life of 5 years while the tax law provides a useful life of 4 years.

Downloads

Published

2024-03-01

Issue

Vol. 8 No. 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)

Section

Articles

License

Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.