KAJIAN ATAS PERBANDINGAN PENYUSUTAN AKTIVA TETAP MENURUT AKUNTANSI (KOMERSIAL) DAN MENURUT KETENTUAN PERATURAN PERUNDANG – UNDANGAN

Sari

ABSTRACT
The existence of different concepts, measurements, methods, and the recognition of income and expenses
between accounting and taxation lead to differences between accounting income to taxable income. One
component of the burden of confession differ between accounting and taxation is the depreciation of fixed assets.
The difference lies at the commencement of depreciation, depreciation basis, grouping, useful life and
depreciation method selected. Any fixed assets owned and used by every company, depreciation must be done,
both for accounting purposes and for tax purposes. One goal of this study was to determine whether the
depreciation of fixed assets made by the Company in general are in accordance with GAAP for accounting
purposes and provisions of laws - taxation law for tax purposes.
The research method used is descriptive analytical method. Based on research results, depreciation of
fixed assets made by the Company in general not fully in accordance with GAAP for accounting purposes and
provisions of laws - the tax law for tax purposes.
In general, for accounting purposes (commercial), there is still
a mistake in terms of determining the commencement of depreciation, which the company calculates depreciation
starts in the acquisition of fixed assets, which should begin at the time the asset is put into use or begun to be
exploited by the company. For tax purposes (fiscal), the grouping of fixed assets and the benefits are
treated the same as the accounting provisions, which should follow the provisions of laws - taxation law, namely
Article 11 paragraph (6) Income Tax Act and the Regulation of the Minister of Finance No.96/PMK /PMK.03 / 2009.
To that end, the company in order to be more rigorous and careful in classifying fixed assets to the list of
fixed assets, both for accounting purposes and for tax purposes. So also in the depreciation of fixed assets
necessary understanding and accuracy in applying the provisions of accounting (GAAP) and provisions of l aws taxation
law, as this will affect the amount of depreciation expense, which will then be
influential also in the
determination of accounting income and taxable income.
Keywords: Depreciation of Assets, Tax Law, Capital Lease