Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia

Reyes, Mila Austria; Haniyah, Gita Ghaisani

doi:10.33021/jaaf.v4i2.1241

Cited by 2 publications

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“…Fixed assets are long-term assets of the company that are used in operational activities. Usually, these assets bring financial benefits in the future with a maturity of more than a year (Reyes and Haniyah, 2020;Raharjo et al, 2014;Sunarni, 2013;Erlian and Tambun, 2019)…”

Section: Methodsmentioning

confidence: 99%

Optical Store Banten Optical Profit Loss Statement

Septiana¹

2020

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Banten Optical Store is an outlet that carries out business activities in the eyewear sector. The Banten Optical store generates its main income from the sale of glasses, but this shop is still difficult to find out. Analysis of the profit from its sales. Therefore, a profit and loss financial statement was made to analyze the profit of the Banten Optical Store in the period January 2022 and February 2022. In making this report, the method used was collecting data from the store which included revenue and assets. This profit and loss financial statement can also help store owners to find out the income from store profits.

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Section: Methodsmentioning

confidence: 99%

Optical Store Banten Optical Profit Loss Statement

Septiana¹

2020

Orics

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“…c) Fixed Assets Fixed assets are assets that have a useful life of more than 1 year. These fixed assets are used to support the company's operational activities or it can be interpreted that these fixed assets are the assets of the company/organization in the long term (Azmi and Alis, 2019;Reyes and Haniyah, 2020)…”

Section: Preparing the Balance Sheetmentioning

confidence: 99%

Annual Financial Statement of PT Essar Indonesia Employee Saves and Loan Cooperative for Financial Year 2021 Balances 31 December 2021

Hafifah

2020

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Cooperatives according to Law No. 25 of 1992, can be interpreted as a business entity consisting of a group of people whose activities are based on cooperative principles as well as a people's economic movement based on kinship. The cooperative itself also has financial reports that are always reported. Cooperatives have financial reports that are reported within a certain period of time with the users of the report themselves being members of the cooperative, management, supervisors and other stakeholders. A balance sheet is a financial report that must be made to report the assets or liabilities of a company/organization. With this balance sheet, a company or organization can find out how much wealth or total net assets it has. The preparation of the financial balance report has 3 stages, the preparation stage, the stage for preparing the balance sheet and the preparation stage. In the stage of preparing the balance sheet, there are 2 stages, namely the stage of preparing the balance sheet page and the stage of registering asset data owned by a company or organization itself. Based on the total data, the wealth data owned by the Savings and Loans Cooperative PT. Essar Indonesia is the same as the total liability data of the Savings and Loans Cooperative PT. Essar Indonesia until the end of 2021. With the cooperative's financial report, users can view information about their financial position, performance and other financial information. The existence of a balance sheet report is also useful in making decisions.

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Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia

Cited by 2 publications

References 0 publications

Optical Store Banten Optical Profit Loss Statement

Optical Store Banten Optical Profit Loss Statement

Annual Financial Statement of PT Essar Indonesia Employee Saves and Loan Cooperative for Financial Year 2021 Balances 31 December 2021

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