ANALISIS KONVERGENSI IFRS PADA PSAK 16 TERKAIT REVALUASI ASET TETAP UNTUK PERENCANAAN PAJAK DALAM UPAYA PENGHEMATAN PAJAK SERTA KENAIKAN SOLVABILITAS PT. NYM (STUDI KASUS PADA PT. NYM TAHUN 2015-2017)

Abstract

Companies either small to large level must have fixed assets to support operational activities. Fixed assets purchased several years ago to be displayed in the Financial Position Report not reflect the present value, even the fixed asset book value of the existing old purchases that have expired, thus reducing the depreciation expense. Firms can use revaluation methods to help minimize tax burdens while increasing company value in terms of solvency. This revaluation is one of the methods of tax planning and has been regulated by the Government in the PMK No. 79/PMK.03/2008 with tax rate for the difference of more than 10% final. The purpose of this study is to provide a brief overview of the revaluation of fixed assets for the purpose of tax savings made on furniture companies in Pasuruan along with other economic benefits in the form of improved financial performance. The object of this research is PT. NYM with descriptive qualitative research method. Comparative illustration at the time of PT. NYM revalued the benefits of paying the tax burden to Rp 0 because PT. NYM incurred losses caused by additional depreciation expense for fixed assets whose useful life has been exhausted and improved solvency ratios, particularly DAR whose percentages are decreasing and DER can be met in accordance with the Government's provisions, that is 4: 1