文章基本信息

标题：EVALUATION OF TANGIBLE FIXED ASSETS DEPRECIATION IN RELATIONSHIP WITH LBPP LIA CIPUTAT STATUTORY PROVISIONS TAXATION
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作者：RANI KHAIRANI ; UNTARA UNTARA
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Every company must have fixed assets, especially fixed assets, because withoutthe companys fixed assets will not be able manjalankan its business activities.Tangible fixed assets which have been used over time will experience shrinkage.Thus, a company must use the correct depreciation method in dealing with fixedassets has dropped its benefits, because all of this relate to the fund or budgetavailable within the company. In calculating the depreciation of tangible fixedassets at LBPP LIA Ciputat, the company uses the straight-line method. Whileaccording to taxation there are only two methods are straight-line method ofdepreciation (Straight Line Method) and the declining balance method(Declining Balance Method). By using this method the cost of depreciation offixed assets the company will be smaller in each year so the profits from thecompany each year will experience an increase. This method also can reduce thecost of taxes paid, because if the tax payments of visits based on time value ofmoney, value for money at this time is greater than the value of money in thefuture.