Artikel

Penyusutan Masa Manfaat Aktiva Tetap

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Subjective income tax is a tax, which means that payment is made by the subject's ability to pay real taxes. These capabilities can be seen from the taxpayer's financial statements, one of which is the income statement. One important component in the calculation of profit / loss, is the cost of depreciation. The government has issued a set of rules governing the calculation of depreciation for income tax purposes. However, like the umbrella in the rain, umbrella coverage is limited when compared with the number of people who need shelter. Likewise, the set of rules which become law paying the calculation of depreciation for tax purposes (Article 6 paragraph (1) b, Article 11 of the Income Tax Act and the PMK-96 / PMK.03 / 2009). Legal umbrella coverage is still very limited when compared with the complexity of the business world is growing very fast. Depreciation is the allocation of the amount of an asset that can be depreciated throughout the estimated useful life. Depreciation is an important cost item in the financial statements. Almost all income statement include the component of depreciation expense as a deduction opinion / turnover. For the purposes of calculating the tax, the government has issued a set of regulations that govern the subject of depreciation. Depreciation legal basis for tax calculation purposes specified in Article 6 paragraph (1) letter b and article 11 of Income Tax Act.

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Ketersediaan

Informasi Detail

Judul Seri

Cerdas Mengupas dan Independen

No. Panggil

J 336.2 Ind

Penerbit

Jakarta : SmarTaxes., 2015

Deskripsi Fisik

ii , 10 hlm,: 24 cm

Bahasa

Indonesia

ISBN/ISSN

18295096

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Indonesia Tax Review, Vol 8, Edisi 02 Tahun 2015

Subjek

Perpajakan-Pajak

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lembaga Managemen Formasi

Versi lain/terkait

Lampiran Berkas

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