PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PERENCANAAN PAJAK

Abstract

The depreciation method can be part of tax planning in order to save taxes that must be paid by a company. According to the tax, there are two methods of depreciation of fixed assets. These include the straight-line depreciation method and the declining balance depreciation method. In this study, the writer compared the two methods to see which method would cost less corporate
income tax determine how the implementation of tax planning through the method of depreciation of fixed assets for tax savings at PT. Andrelia Khen Energi . This study used qualitative research method. The data used was quantitative data consisting of the company's fixed assets list and the income statement of PT. Andrelia Khen Energi in 2018-2020. The data was collected by interview
and documentation. The analytical technique used was comparative analysis. Based on the results of the study, the conclusions are: (1) Tax planning through the method of depreciation of fixed assets for tax savings at PT. Andrelia Khen Energi can be done by applying the declining balance method as a method of depreciation of the company's fixed assets so that the corporate income tax becomes smaller. (2) The application of tax planning through the method of depreciation of fixed assets can save the cost of corporate income tax of PT. Andrelia Khen Energi during the 2018 - 2020 period which amounted to Rp. 157,157,344.