Comparative Analysis of Fixed Asset Depreciation Rates Based on PSAK 16 and Law No. 36 of 2008 for the Optimization of Corporate Income Tax  (Case Study at PT AKD)

Kiara Niko Putri; R. Taufik Hidayat

Penulis

Kiara Niko Putri Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
R. Taufik Hidayat Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia

Kata Kunci:

Depreciation, PSAK 16, Taxation, Corporate Income Tax, Tax Optimization

Abstrak

Purpose – This study aims to analyze the differences in the calculation of fixed asset depreciation based on PSAK 16 and the Indonesian Income Tax Law (Law No. 36 of 2008), as well as their impact on Corporate Income Tax (PPh Badan) at PT AKD.

Design/methodology/approach – The research employs a descriptive qualitative approach using primary data obtained from interviews and secondary data from financial statements and tax documents of the year 2023.

Findings – The results reveal that depreciation expenses under PSAK 16 amounted to Rp. 915.887.500, while under the tax regulation it reached Rp. 953.701.062. This discrepancy led to different financial outcomes: the commercial report recorded a pre-tax profit of Rp 19.133.487 with Corporate Income Tax payable of Rp. 4.209.367, whereas the fiscal report showed a pre-tax loss Rp. 18.680.575, resulting in no income that differences in depreciation treatment can be utilized as a legal tax planning strategy to achieve tax efficiency.

Research limitations/implications – This study is limited to one case study in a single company, thus the result may not be generalized across industries. Future research should expand to multiple sectors to strengthen the empirical evidence. Nonetheless, the study highlights the importance of aligning accounting standards and tax regulation in corporate financial management and strategic tax planning.