Pengaruh Metode Penyusutan Aktiva Tetap Menurut Akunansi dan Perpajakan Terhadap Laba Fiskal pada PT Surabaya Prima

Property and equipment is one means of supporting the operations of a company. Along with its use, will have a fixed asset depreciation. Depreciation of fixed assets will cause depreciation to be charged to the income statement in each accounting period. Depreciation is a decrease in the value of the benefits and value of assets owned by the company. The magnitude of the decline is calculated and allocated as depreciation expense that ultimately will be compared to revenues in the accounting period. In this study the authors calculate the depreciation of fixed assets in financial accounting and tax accounting and tax impact on earnings. Based on observation, it is known that the method of depreciation of fixed assets employed by the company is a straight-line depreciation method. This method is appropriate for enterprise use. Based on the research there is a difference between accounting depreciation according to the tax due to differences in the determination of useful life. Because the useful life of fixed assets in the tax engine is smaller then the depreciation expense to income taxes generated to be greater than Accounting