• Tidak ada hasil yang ditemukan

Pengaruh Revaluasi Aktiva Tetap Terhadap Penghematan Pajak Penghasilan Terutang (Studi Kasus Pada Perusahaan Tekstil, Bandung).

N/A
N/A
Protected

Academic year: 2017

Membagikan "Pengaruh Revaluasi Aktiva Tetap Terhadap Penghematan Pajak Penghasilan Terutang (Studi Kasus Pada Perusahaan Tekstil, Bandung)."

Copied!
20
0
0

Teks penuh

(1)

* /334

5 2 *

6 1 5

$

$ 1 )

2 21

$ 5 6

$ 1 "

$

1

5 $ $

7

1 8 $ $ $

1

$ $ 1

1 9:; 1

5 1

1 ) <

$ 6

$ =,,0

$ 6

5 $

$ 1 ) 5 $

$ / 2 < $ 1

=,,.

(2)

$

.3

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ +

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ +

$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ,

/1/ + 11111111111111111111111111111111111111111111111 /

/1= * 5 11111111111111111111111111111111111111111111111111111111

-/1- 1111111111111111111111111111111111111111

-/10 ) 1111111111111111111111111111111111111111111111 0

/1. 8 11111111111111111111111111111111111111111111111111111111 . /1@ ) 1111111111111111111111111111111111111111111111111111111111111111111111111 @

/14 + 7 1111111111111111111111111111111111111111111 4

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

-=1/ 1111111111111111111111111111111111111111 ?

(3)

$

@,

=1/1- 11111111111111111111111111111111111111 //

=1/10 5

< 1111111111111111111111111111111111111111111111111111

/-=1/1. C 111111111111111111111111111111111 /0

=1= " $ 1111111111111111111111111111111111111111111111111111111111111111111 /4 =1=1/ " $ 111111111111111111111111111111111111111 /4 =1=1= " $ 111111111111111111111111111111111111111 /? =1=1- ! " $ 111111111111111111111111111111111111111111111111 /3 =1- " $ 111111111111111111111111111111111111111111111111 =/

=1-1/ " $

" 1111111111111111111111111111111111111111111 =/

=1-1= " $ 11111 =0

=1-1=1/ 5

> ( /4 =,,, 11 =0

=1-1=1= 5

> ( 4 /3?- 111 -,

=10 8 $ " $ 11111111111111111111111111111111111111111111111111 -/ =1. 1111111111111111111111111111111111111111111111111111111111 -3 =1@ # 1111111111111111111111111111111111111111111111111 0@

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ .

(4)

$

@/

$$$$$$$$$$$$$$$$$$$$$$$$ /

01/ " " $

1 ;:; 111111111111111111111111111111111111111111111111111111111111111111 .?

01= ;:;

8 $ " $ 1111111111111111 ?,

01- 8 $ " $ 111111111111111111111111111111 ?4

010 ;:;

8 $ " $ 111111111111111111111111111111111 3,

01. + 8 2

8 $ " $ 11111111111111111111111111111111111111111111111111 /,. 01@ ) 1111111111111111111111111111111111111111111111111111111 /,@

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ,,,

.1/ 11111111111111111111111111111111111111111111111111111111111111111111111 /// .1= 11111111111111111111111111111111111111111111111111111111111111111111111111111111 ///

(5)

$

@=

01/ 1 ;:;EEEEEEE1EEEEEEEEEEEE11.?

01=

/334 EEEEEEEEE11EEEEEEEEE11@,

01- 5 ' /334E11E1@0

010 F 11E111@.

01. F * $ E11111111111111111111140

01@ F 1111111111111111111111114.

014 " $ =,,0 8 $ 1114@

01? " $ =,,. 8 $ 1114?

013 8 " $ =,,0

8 $ 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111?,

01/, 8 " $ =,,.

8 $ 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111?,

01// ( 6 =,,0 8 $ 111E11EEEEE111?=

01/= + 8 + =,,0 8 $

EE1111?-01/- ( 6 =,,. 8 $ EEE1EEEE111?0

01/0 + 8 + =,,. 8 $ E1E111?.

01/. =,,0

8 $ EEEEEEEEEEEEEEEEEEEEEE11111?@

01/@ =,,.

8 $ EEEEEEEEEEEEEEEEEEEEEE11111?@

01/4 " $ F EEE111111??

01/?

8 $ " $ EEEEEEE1EEEEEEEEEEEEEE1113/

01/3 " $ =,,0

8 $ EEEEEEEEEEEEEEEEEEEEEE1111130

01=, " $ =,,.

8 $ EEEEEEEEEEEEEEEEEEEEEE111113@

(6)

$

@-8 $ EEEEEEEEEEEEEEEEEEEEEEE13?

01== 8 " $ =,,.

8 $ EEEEEEEEEEEEEEEEEEEEEEE13?

01=- ( 6 =,,0 8 $ EEEEE1E11/,,

01=0 + 8 + =,,0 8 $ E1111/,/

01=. ( 6 =,,. 8 $

EEEEE1E11/,-01=@ + 8 + =,,. 8 $ E1111/,0

01=4 + 8 2

8 $ " $ EEEEE1EEE11/,.

01=? $ 2

(7)

Universitas Kristen Maranatha

- B /

F /5

F 3 #, . :;)

F ( +

F . / + ;)

'8#** F

#88& 7 #88, /7 0 + + .

( % 3

#888 7 #88& /% / 3

::, 7 #888 / + 3

:: 7 ::, / B+ / +3

(8)

Universitas Kristen Maranatha !

"

# $ $

(9)

Universitas Kristen Maranatha &

" '

( ))*

'

( "

'

!

"

+

"

,

(10)

Universitas Kristen Maranatha

-" !

"

'

"

+

, .

! "

# $ %

+

,/ 012

.

+ ,/ 012

(11)

Universitas Kristen Maranatha 4

& + ,/ 012

3

- + ,/ 012

3

& % !

, 5

6 7 8 $ #

.

8 ,/ 012

& 8 ,/ 012

- 8 ,/

012

' (

, .

(12)

Universitas Kristen Maranatha 9

8

"

6 7 5 8

$ #

& ,

- ,

) :

"

:

(13)

Universitas Kristen Maranatha ;

! (

!

"

!

"

# !

#

, $ ,

! )

8 8 % * / )<- 8

8 % * / )) 8 8 % = /

))4 8 8 % * / &===

(14)

Universitas Kristen Maranatha *

$

,

> (

"

! 5 ,

5

=?

!

!

=?

" !

(15)

Universitas Kristen Maranatha <

+

, ,

'

@

0/ , , /

2

, +

-,/ 012 ! $

(16)

Universitas Kristen Maranatha 9

( / % /

) (

+ ,/ 012

.

, ,/ 1

&==4 : 9 4 <== ==

, , ,/ 1

&==9 :

;- ;&9 4== ==

& / , , &==4 &==9

,/ 1 &==4

) # /

.

&==4 ,/ 012

(17)

Universitas Kristen Maranatha

&==4 "

'

2

3 2# !

"

& ,/ 012 "

+ "

.

, ,/ 212

"

(18)

Universitas Kristen Maranatha

"

(19)

Universitas Kristen Maranatha

0 / (

A ))* % ! $ % ,/ A D ( 5

( ( &==& ( % 4 7

5

( D &==& ! $ % 7 5

$ ! 5 , % $ 9 )C,5C&==& / / E !

, , , $ / , 8

/ ,

$ # $ % 4<;C$#$ =-C&==& / , $

/ , / ,

))) % ! $ %#7 : A 5

# &==& ! $ % #7 : &== G

# / &==& ! $ % % ! $ %#7 & A +

2# , : 2 H ( C 7 & C &==& +

/ . -<

4-, &==- ! ! % * ! $ %

5 7

: " * ) % ! $ % ! $ % ! 7 9

,/ : +

(20)

Universitas Kristen Maranatha

))< @ 9 0, $ / ,

, , ) 88 ,, 2. ! $ %. ; )

&==& ! = 0G + : 2 +

/ . 4=

4-/ " # 6 ' &==& ! $ % 8,, #,

G$,% G

/ # ))< 0 ! $ % . ' 5

Referensi