PENGARUH PERLAKUAN AKUNTANSI REVALUASI AKTIVA TETAP TERHADAP PAJAK PENGHASILAN DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN PADA PT DJAYA ATAP SEJATI PROBOLINGGO
ABSTRACT The influence of fixed assets revaluation treatment for tax planning in finance report. (Irma Suryani Kusuma, Dra. Endang Dwi W., MSi., Ak., Dr. Setu Setiawan., MM..) This research study of case for production company PT Jaya Atap Sejati with the title “The influence of fixed assets revaluation treatment for tax planning in finance report.” To PT Jaya Atap Sejati Probolinggo. The purpose of research to know how the behavior of accounting to dispute revaluation fixed assets suitable by regularly of tax and to know how far the influence revaluation fixed assets to tax planning. Research that the instrument is needed by writer is fixed assets of detail data. Acquirement price fixed assets the accounting policy to fixed asset like decrease method acquirement year the finance report. The data that got by the result of research like the finance report and the detail note about fixed assets will be analyze suitable with regularly of tax. An analyze of instrument used to knew, what there are the difference and how far the influence by use revaluation fixed assets suitable the regularly of tax. To determine that there are difference that profit. They are increase to fixed assets that if comparing about exchange rate of rupiah that caused the changing of moneter. While to see that after revaluation is more profit that if comparing income tax before revaluated by income tax after revaluated. The result of calculated by use revaluated of fixed assets that do, so there are the different between balance, and loss profit there is the changing to value of fixed assets to be Rp. 1.264.995.789 and capital employed changes to be Rp. 184.108.40.2061. While for administration and general change to be Rp. 44.072.779, so the profit that got after revaluation are Rp. 17.340.323,40. The result of analysis using revaluation of fixed assets suitable by measuring that used, so fixed assets is bigger income tax after revaluation be more profit. Based on hypotesis above, see writer can give suggestion that PT Jaya Atap Sejati should be often do revaluation for fixed assets in the influence that more profit to tax planning.