ANALISIS PERBEDAAN LABA PERUSAHAAN DENGAN MENGGUNAKAN METODE PENYUSUTAN ASET TETAP BERDASARKAN STANDAR AKUNTANSI DAN UNDANG-UNDANG PERPAJAKAN (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Makanan dan Minuman Yang Terdaftar Di BEI Pada Tahun 2016-2018)

Abstract

ABSTRACT

          This research was conducted with the aim of: To find out the difference in earnings by using the method of depreciating fixed assets based on SAK and Taxes at the Consumer company Good Food and Beverage sub-sector (Food and Beverage), The population used in this study is all food and beverage companies which is listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2018. The selection of samples used in this study is using purposive sampling. Based on the specified criteria there are 23 companies used as samples in this study. The method used in this study is the Wilcoxon rank test (Wilcoxon signed rank test), a non-parametric statistical test. Wilcoxon rank test (Wilcoxon signed rank test) is used to compare two samples paired with interval scales but not normally distributed.

Some conclusions are stated, namely: that the value of Z count is equal to 4.156 greater than T table which is 1.96 or the probability of 0.000 is smaller than 0.05 so that H0 is rejected. This means that there are significant differences in company profits using depreciation methods based on financial accounting standards and tax laws. And the highest profit is generated from the method

Keywords: Methods based on Indonesian GAAP, Methods based on Taxation, and Company Profits.