Analisis Perbandingan Perhitungan Penyusutan menurut Akuntansi dengan Perpajakan untuk Penerimaan Laba Perusahaan XYZ (Studi Kasus PT XYZ)

Faisal, Irfan Hadi (2025) Analisis Perbandingan Perhitungan Penyusutan menurut Akuntansi dengan Perpajakan untuk Penerimaan Laba Perusahaan XYZ (Studi Kasus PT XYZ). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to analyze the difference in the calcuation of depreciation of fixed assets based on PSAK 16 accounting standards and tax provisions in Income Tax Law No. 36 of 2008 and their impact on company profile. PT XYZ, as the object of study, uses the straight- line depreciation method in both accounting records and tax reporting. This study uses a descriptive qualitative approach with a case study method and data collection techniques through observation, documentation, and analysis of company fixed assets documents. The results show that there is a nominal difference in depreciation between the accounting and taxation method, which causes differences in the recognition of income tax liability payable according to accounting is IDR 6.249.249.251, while according to taxation it is IDR 6.208.619.964. There is a difference of IDR 40.629.287 lower in depreciation calculation according to taxation. Tax planning through the selection of the appropriate deprecation method has been proven to reduce tax burdens legally and optimally. This study concludes that a depreciation-based tax planning strategy can be an alternative in increasing tax efficiency and company net profit.

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