Penerapan Metode Penyusutan Aktiva Tetap Menurut Sak dan Uu Perpajakan serta Pengaruhnya terhadap Laba pada Pt. Xl Axiata Medan

Abstract

Plant asset is extant asset which obtained in the form of ready for use or in awaking up in advance, which used in corporate activity, having a period of the benefit more than one year, and don’t be meant to be resold. Plant asset is one of the factors of production where invested fund is company to get that, is therefore required by observation and planning which either by management that is correct considerations, for example policy of determination of acquirement way, decrease method, and expenditures of moment usage of plant asset. This research aim to know applied by accounting procedure is company in treating plant asset him. To get needed by data is writer use data collecting technique in the form of documentation and interview. Data type the utilized is primary data and data of secondary.. Writer have analyzed company plant asset and is precisely taken by a conclusion that company have classified the plant asset of well, price acquirement of plant asset noted according to invoice where have agreed on with of price was including required costs until plant asset can be utilized. Company wear straight line method to shrink plant asset him. This matter have as according to PSAK No.17. Company will discontinue the usage of plant asset of because economic of plant asset have to finished or damage plant asset because natural disaster or riot