ANALISIS PENCATATAN METODE PENYUSUTAN ASSET TETAP MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN DAN PERATURAN PERPAJAKAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN ASTRA HONDA BAUBAU

Abstract

This study aims to determine whether Astra Honda Baubau has implemented the depreciation method in its
report corporate financial, either according to financial accounting standards (SAK) or staxation provision
and whether the company undertakes deprecation for all types fixed assets of the company or not. The
Research methods used in the research is descriptive with qualitative and quantitative approaches. The
research was conducted at the Astra Honda Baubau office located on Diponegoro Street, Wangkanapi
Baubau City, Southeast Sulawesi. The results of this study indicate that the applied asset expence calculated
by the company asing the straight-line method for each year has been carried out properly based on the
provisions of the FinancialAccounting Standards and the Taxation Law. However in this study, it was Found
that there were differences in the calculation of accumulated depreciation. This difference is due toa
difference, so that there is a positive fiscal correction that results in a reduction in costs that have been
recognized in the commercial income statement.