ANALISIS PERLAKUAN AKUNTANSI DAN KOREKSI FISKAL PENYUSUTAN ASET TETAP PADA PT. SEDERHANA KARYA JAYA MANADO

Abstract

Fixed assets are assets that are used for a long period of time. In the business world, fixed assets play an important role in helping companies generate income. Since they are used over more than one period or for an extended period of time, fixed assets naturally experience a decline in value, meaning that after use or over time, their value will not be the same as when they were first acquired. Fixed assets have a useful life, and there are specific accounting treatments related to the decline in value of fixed assets, known as depreciation or amortization of fixed assets. This depreciation of fixed assets also helps companies assess the viability of the fixed assets they use. This study discusses the analysis of accounting treatment for the depreciation of fixed assets and fiscal adjustments for fixed asset depreciation based on PMK No. 72 of 2023, by raising issues regarding the use of depreciation methods and the determination of the useful life of companies that differ from the fiscal depreciation methods listed in PMK No. 72 of 2023 concerning Depreciation of Fixed Assets and Amortization of Intangible Assets. This research was conducted at PT. Sederhana Karya Jaya Manado, using qualitative research methods. The results of this research indicate that differences in useful lives will result in fiscal adjustments even if the same depreciation method is used, and will affect the results of the company's income statement and the amount of tax payable.