KEBIJAKAN REVALUASI AKTIVA TETAP DALAM STRATEGI PERPAJAKAN DAN RATIO DEBT TO EQUITY RATIO ( STUDI KASUS PT PECETE)

KEBIJAKAN REVALUASI AKTIVA TETAP DALAM STRATEGI PERPAJAKAN DAN RATIO DEBT TO EQUITY RATIO ( STUDI KASUS PT PECETE)

• By Murifal, Badar; Suhartono,;
• Jurnal Nasional Terakreditasi
• 327
• 145-156

The use of historical value (acquisition price) makes the asset value lose its relevance because it does not reflect the current value so it needs to be read carefully. Historical values ​​have advantages in terms of reliability. To avoid the value of assets still losing relevance, a company can revaluate its fixed assets by following the regulations that apply according to PSAK, its laws and regulations regarding taxation and regulations from the decisions of the finance minister. Revaluation is one method of valuing fixed assets. If an entity chooses to use the revaluation method, this method must be applied consistently by the company.. PT PeCeTe conducts an Asset Revaluation policy that is devoted to land revaluation, for the benefit of Commercial Financial Reporting (not fiscal) which is ultimately expected to improve the structure of Debt to Equity Ratio to be lower than the period before the revaluation policy, so that with a smaller ratio, can provide certainty for creditors in this case banking that the company is able to fulfill long-term obligations well. The company also wants the latest information related to the market price of land, so that the value of fixed assets in the statement of financial position (balance sheet), is in accordance with the actual conditions. Debt to Equity Ratio as a leverage ratio is the main financial ratio and is used to assess a company's financial position. This ratio is also a measure of a company's ability to pay off obligations.

• Katakunci Assets revaluation, tax strategy, Debt to Equity Ratio ( DER)
• URL https://ejournal.bsi.ac.id/ejurnal/index.php/perspektif/article/view/6284
• Penerbit ,

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