Analisis Perbandingan Penyusutan Aktiva Tetap Berdasarkan Standar Akuntansi Keuangan Dan Perpajakan Serta Dampaknya Terhadap Laporan Keuangan Pada PT. Sumber Usaha Rizkila Medan

Abstract

This final project aims to find out about the analysis of the comparison of depreciation of
fixed assets based on GAAP and taxation and the impact on financial statements at PT.
Business Source Rizkila Medan. Find out and understand how the calculation of depreciation
expense based on SAK with tax calculation and how the impact of the calculation expense on
depreciation expense on the company's financial statements. And from the results of the study
show that the calculation of depreciation expense according to SAK and taxation causes
losses in the company's income statement and on the balance sheet shows that the fixed assets
owned by the company are relatively large, while the capital change report shows that the
company has large capital when starting its business .