![]() ![]() Apabila perusahaan menggunakan metode jumlah angka tahun, metode saldo menurun dan saldo menurun ganda maka beban penyusutan pada setiap tahun cenderung menurun. ![]() Kesimpulan yang diperoleh dari penelitian ini adalah Perhitungan beban penyusutan yang menggunakan Metode Garis Lurus yang mana akan menghasilkan beban penyusutan yang sama besar setiap tahun. ![]() Observasi non perilaku yaitu data diperoleh melalui bursa efek Indonesia dengan melihat laporan keuangan PT. Metode penelitian dalam penelitian ini meliputi studi pustaka (library research) yaitu data diperoleh melalui sumber buku, jurnal dan literatur yang berhubungan dengan judul dan topik penelitian. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan metode depresiasi aktiva tetap pada PT Antam Tbk. Samia Sejahtera by fiscal Rp28.940.000,00 so there is a difference of Rp10.616.250,00.Keywords : Depreciation, Fixed Assets. Samia Sejahtera 2017 Rp18.323.750,00 while the value of PPh CV. With the reduction of the recognition of these costs can have an impact on the addition of Income Tax (PPh). Any difference in depreciation expense according to financial accounting standards and tax laws will result in a positive fiscal correction resulting in the reduction of costs recognized in the commercial income statement. The results show that the company has calculated depreciation expense in accordance with financial accounting standards, but there are still errors in the calculation of depreciation, and the company itself has not done the calculations in accordance with tax regulations. The analytical method used is descriptive analysis method. The purpose of this study was conducted to find out how the application depreciations of methods of fixed assets according to tax regulations and financial accounting standards, as well as the impact of comparative calculations. Differences in recognition of depreciation expense will result in fiscal correction. In calculating depreciation of fixed assets may use depreciation method in accordance with financial accounting standards and tax regulations. ![]()
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