Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia
| Main Authors: | Reyes, Mila Austria, Ghaisani Haniyah, Gita |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
President University Press
, 2020
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| Subjects: | |
| Online Access: |
http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241 http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241/664 |
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article-1241 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia</title><creator>Reyes, Mila Austria</creator><creator>Ghaisani Haniyah, Gita</creator><subject lang="en-US"/><subject lang="en-US">revaluation, Fixed Asset, Tax Treatment, Statement of Financial Accounting Standards (PSAK) 16, Ministry of Finance Regulation (PMK) No. 79</subject><description lang="en-US">Revaluation of assets Property, Plant and Eguipment (PPE)  is carried out by a company with the aimed to provide financial statements  which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to  research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited  only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16.</description><publisher lang="en-US">President University Press</publisher><contributor lang="en-US"/><date>2020-09-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>File:application/pdf</type><identifier>http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241</identifier><identifier>10.33021/jaaf.v4i2.1241</identifier><source lang="en-US">JAAF (Journal of Applied Accounting and Finance); Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance); 93-109</source><source>2580-1791</source><language>eng</language><relation>http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241/664</relation><rights lang="en-US">Copyright (c) 2020 JAAF (Journal of Applied Accounting and Finance)</rights><recordID>article-1241</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:Journal |
| author |
Reyes, Mila Austria Ghaisani Haniyah, Gita |
| title |
Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia |
| publisher |
President University Press |
| publishDate |
2020 |
| topic |
revaluation Fixed Asset Tax Treatment Statement of Financial Accounting Standards (PSAK) 16 Ministry of Finance Regulation (PMK) No. 79 |
| url |
http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241 http://e-journal.president.ac.id/presunivojs/index.php/JAAF/article/view/1241/664 |
| contents |
Revaluation of assets Property, Plant and Eguipment (PPE) is carried out by a company with the aimed to provide financial statements which are more fair and reasonable. However, the question arise about how is the tax treatment for this asset assessment. The lack of regulations that regulate it makes the author to be motivated to research and hopefully can provide information to taxpayers and give suggestions to the tax authorities regarding how the tax treatment for this asset assessment. This research is using a qualitative approach with data collection through in-depth interview and literature study. The research conclude to eliminate all of the perception regarding the actual tax treatment, the tax regulator must always update or revise the tax regulations with changes or revisions made by the Financial Accounting Standards (SAK). This research is limited only on the discussion of the tax treatment towards revaluation based on the Statement of Financial Accounting Standards (PSAK) 16. |
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Universitas Presiden |
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Accounting/Akuntansi Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan Auditing/Audit Keuangan, Pemeriksaan Keuangan Taxes and Taxation/Pajak dan Perpajakan |
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