ANALYSIS OF THE APPLICATION OF THE FIXED ASSETS DEPRECIATION METHOD REVIEWED FROM THE POINT OF FINANCIAL ACCOUNTING STANDARDS (SAK) AND TAXATION

Authors

  • Rudyanto Simanjuntak STIE Professional Manajemen COllege Indonesia
  • Leoni Ginting STIE Professional Manajemen COllege Indonesia

Keywords:

Positioning, Product Differentiation, Purchase Interest, Positioning, Product Differentiation, Purchase Interest

Abstract

Analysis of the Application of Fixed Assets Depreciation Method from the perspective of Financial Accounting Standards (SAK) and the taxation law.

The results show that the company has implemented in this case the statement of financial accounting standards No. 16 which has "converged" with International Financial Reporting Standards (IFRS) in the calculation of fixed assets. The depreciation calculation for fixed assets that is used by the company is the straight-line method. Fixed assets are calculated using the straight-line method grouped based on the classification and the rates charged are also in accordance with the tariffs imposed by the Taxation Law. The company management does not need to make fiscal corrections on the depreciation calculation of the company's fixed assets.

Keywords: Depreciation, Fixed Assets, Financial Accounting Standards (SAK)

Keywords: Positioning, Product Differentiation, Purchase Interest

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Published

2024-03-09

How to Cite

Simanjuntak, R., & Leoni Ginting. (2024). ANALYSIS OF THE APPLICATION OF THE FIXED ASSETS DEPRECIATION METHOD REVIEWED FROM THE POINT OF FINANCIAL ACCOUNTING STANDARDS (SAK) AND TAXATION. Journal of Financial Management & Accounting, 1(1), 40–48. Retrieved from https://journal.trasaka.com/index.php/JoFIMA/article/view/28

Issue

Vol. 1 No. 1 (2024): March 09, 2024

Section

Articles