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Title: | Penerapan Tax Planning terhadap Metode Penyusutan Aktiva Tetap pada PT. Perkebunan Nusantara III |
Other Titles: | Application of Tax Planning to the Fixed Asset Depreciation Method at PT. Perkebunan Nusantara III |
Authors: | Sihombing, Irananda |
metadata.dc.contributor.advisor: | Sagala, Indah Cahaya Hasibuan, Thezar Fiqih Hidayat |
Keywords: | tax planning;penyusutan;aktiva tetap;depreciation;fixed assets |
Issue Date: | 2024 |
Publisher: | UNIVERSITAS MEDAN AREA |
Series/Report no.: | NPM;198330067 |
Abstract: | Penelitian ini menganalisis dampak penerapan tax planning terhadap metode penyusutan aktiva tetap pada PTPN III. Tujuan utama penelitian ini adalah untuk mengidentifikasi bagaimana penerapan strategi tax planning berpengaruh terhadap pemilihan metode penyusutan aktiva tetap di dalam PTPN III. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan mengumpulkan data melalui wawancara mendalam dengan pihak terkait di PTPN III dan analisis dokumen terkait kebijakan penyusutan serta strategi tax planning Perusahaan. Hasil penelitian ini menunjukan dengan menerapkan metode penyusutan garis lurus (pajak) ke dalam penyusutan aktiva tetapnya yang total akumulasi penyusutannya lebih kecil daripada saldo menurun (pajak) maka PTPN III telah menghemat pajak sehingga tax planning sudah dapat tercapai. This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives. |
Description: | 96 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/23815 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
198330067 - Irananda Sihombing - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.61 MB | Adobe PDF | View/Open |
198330067 - Irananda Sihombing - Chapter IV.pdf Restricted Access | Chapter IV | 385.68 kB | Adobe PDF | View/Open Request a copy |
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