Analisa Perbandingan Tarif Penyusutan Aktiva Tetap berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16 dan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan untuk Optimalisasi Pembayaran Pajak Penghasilan Badan Terutang (Studi Kasus PT AKD)

Putri, Kiara Niko (2025) Analisa Perbandingan Tarif Penyusutan Aktiva Tetap berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16 dan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan untuk Optimalisasi Pembayaran Pajak Penghasilan Badan Terutang (Studi Kasus PT AKD). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study analyzes the differences in the calculation of depreciation of fixed assets according to PSAK 16 and the Tax Law and its impact on Corporate Income Tax (PPh Badan) at PT AKD. The method used is descriptive qualitative with primary data (interviews) and secondary data (financial reports and tax documents for 2023). The results of the study show that the depreciation expense according to PSAK 16 is Rp. 915,887,500, while according to taxation it is Rp. 953,701,062. This difference affects profit before tax, where the commercial report records a profit of Rp. 19,133,487 with Corporate Income Tax payable of Rp. 4,209,367, while the fiscal report shows a loss of Rp. 18,680,575, so there is no Income Tax payable. This study confirms that differences in depreciation treatment can be leveraged as a legal tax planning strategy to achieve tax efficiency. However, companies still need to consider compliance risks, tax oversight, and strategic sustainability.

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