ANALISIS METODE PENYUSUTAN AKTIVA TETAP (PAJAK) PERUSAHAAN MENGGUNAKAN MS. EXCEL

Suhartono Suhartono

Abstract


One each company must have tangible fixed asset and also one abstracts since asset constitute medium for corporate deep going operational activity, as building or building as office, machine and equipment to get production, vehicle as tool for transportation, etc. as it who can back up all corporate activity. Fixed asset usually have using up term that so long, so is expected gets to give benefit for corporate for many years. But such, benefit that given by fixed asset by and large getting long time gets menurun its using up continually, and causes depreciation happening. Depreciation is process allocation a portion asset derived price become cost  (cost allocation) . Depreciation will ascendant to outgrow its unrealized little that acquired of arithmetic fiscal (taxes). Noted depreciation and is reported by use of depreciation methods for example taxation terminological methods


Full Text:

PDF

References


Arifin, Johar, dkk. 2007. Komputer Akuntansi dengan Ms. Excel. PT. Elex Media Komputindo. Jakarta.

Baridwan, Zaki. 2004. Intermediate Accounting. BPFE-Yogyakarta. Yogyakarta.

Chatton, Moira, dkk. 2006. Memahami Laporan Keuangan. Penerbit PPM. Jakarta

Darsono, dkk. 2005. Pedoman Praktis Memahami Laporan Keuangan. Penerbit ANDI. Yogyakarta.

Hardi. 2008. Memilih Metode Penyusutan – Garis Lurus atau Saldo Menurun ?. Diambil dari http://hardijma.wordpress.com ( 9 Mei 2008)

Hamalik, Oemar, Proes Belajar Mengajar, Jakarta : 2001 : Bumi Aksara

Harahap, Sofyan Syafri, 2004, Analisa Kritis Atas Laporan Keuangan. Bumi Aksara. Jakarta

Harahap, Sofyan. Syafri. 2002. Akuntansi Aktiva Tetap. Edisi Pertama Cetakan ke empat. PT. Raja Grafindo Persada. Jakarta

Hartanto. 2002. Akuntansi Keuangan Menengah. Cetakan Pertama. Buku Satu. BPFE. Yogyakarta

Hendriksen, Eldon S., dan W., Nugroho, 2002. Teori Akuntansi. Cetakan Kedelapan. Erlangga. Jakarta

Hendrikson, Eldon, S. dialih bahasakan oleh Nugroho W.1991, Teori Akuntansi. Edisi Keempat. Jilid Dua. Erlangga. Jakarta

Horngren. 2005. Akuntansi Biava Penekanan Manajerial. Edisi ke sebelas jilid l.Gramedia. Jakarta.

Jusup, Al Haryono. 2001. Dasar-dasar Akuntansi. Sekolah Tinggi Ilmu Akuntansi. Yogyakarta.

Keputusan Menteri Keuangan RI Nomor : 740/KMK.00/1989. 1989. tentang Peningkatan Efisiensi dan Produktivitas BUMN. Diambil dari http://dokumen.deptan.go.id (28 Januari 1989)

Kieso, Donald E., Jerry J. Weygant, and Terry, D. Warfield, 2001. Intermediate Accountings. 10th edition. John Wiley and Sons. Inc. New York.

Kieso. Donald E., Jerry J. Weygandl, dan Terry D. Warfield, 2002. Akuntansi Intermediate. Terjemahan Emil Salim, Jilid 1, Edisi Kesepuluh. Penerbit Erlangga. Jakarta

Munawir, S. 2001. Analisa Laporan Keuangan. Liberty. Yogyakarta




DOI: https://doi.org/10.31294/jp.v8i2.3074

 dipublikasikan oleh LPPM Universitas Bina Sarana Informatika Jakarta

Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License