EVALUASI PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP UNTUK MEMINIMALKAN BEBAN PAJAK PERUSAHAAN SERTA TINJAUAN TERHADAP AKUNTANSI KEPERILAKUAN (STUDI KASUS PADA PT. HM SAMPOERNA TBK)

Abstract

One of the company objectives is to minimize tax expense by tax planning. Fixed asset is one of the company’s assets that has significant value compared to other components in the sheets. The company has to implement an appropriate depreciation method on its fixed assets in order to produce an amount of depreciation cost allocation that will affect the cost of good sale therefore influence the amount of profit gained which further influences tax expense. Choosing an appropriate depreciation method is expected to minimize tax expense that has to be paid by the company. In this research also conducted a review of the behavioral accounting aspects in the selection of depreciation methods. This research is a qualitative research that will explain the object descriptively, systematically and empirically. Therefore, this research interprets matters related with choosing a depreciation method and identifies how big tax savings that must be paid by the company. The research founds that choosing straight line method of depreciation by PT. HM Sampoerna could not make tax saving for the company; it is because the depreciation expense produced is smaller compared with the declining method.