Skripsi

EVALUASI PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP MENURUT PERPAJAKAN DAN PENGARUHNYA TERHADAP LABA PADA PT. RACHMAT KELANTAN SAKTI

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Penilaian

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This researeh aims to evaluate Ihe accounling treatment of depreciation of fixed assets and the impaet on corporate profits. To obtain the necessary data, so it used interview and documenlation and the type o f data is a sccondary data. Based on the researeh, and hypothcsis using a test average differences obtained thit = 0.06153 with a signiticant level 0.05 is obtained ttable = 2.776, so the null hypothesis is accepted and the altemative hypothesis is rejected. It means, there is no significant effect when a company uses straight line mclhod or declining balancc method. Besides,it get differences profit caused of miselassificd. Rp 2,062,500 in 2009, Rp 2,541,667 in 2010, and Rp 2,052,500 in 2011 and absolutely it ean effect the company profit. Rahmat Kelantan Sakti Co. Ltd should be consislcnl to set their accounling treatment of depreciation of fixed assets, because it can influcnccs depreciation cost and absolutely effect the profit.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307000849	T56591	T565912012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T565912012

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xi, 110 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Jurusan Akuntansi
Akuntansi Perpajakan, Akuntansi Paja

Specific Detail Info

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Statement of Responsibility

Furika

Other version/related

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