Analisis Perhitungan Penyusutan Aset Tetap Secara Komersial dan Menurut Undang-Undang Perpajakan pada PT. Duta Karya Bersatu

Depreciation of fixed assets is the imposition of the use of an asset which is accumulated each period to measure the value of the actual use of fixed assets. Generally, the calculation of depreciation is regulated in the Financial Accounting Standards or GAAP and law taxation wherein between both of them are available the difference regulation of fixed assets calculation. This study aims to analyze the application of depreciation calculations based on Indonesian GAAP and applicable taxation laws, and their effects on the income tax payable on PT. Ambassador of United Works. This study uses a qualitative descriptive approach with data collection methods in the form of observation, interviews, and documentation. In this study it was found that the company had used a formula which is accordance with applicable Indonesian Financial Accounting Standars (GAAP) to calculate the depreciation, but the amount of the depreciation expense was less relevant so it still has to be improved again for the process to produce the actual depreciation value. In the case of taxation, the company classifies its fixed assets based on their acquisition prices and not all of their fixed assets are reported in the company's tax return. Then in the case of taxation, the company still has not applied taxation regulations as a basis for classifying the useful life and reporting of its fixed assets to fiscus. Keywords : depreciation of fixed assets, commercial, fiscal, income tax payabl