pdf Harvesting Tax Benefits From Fixed Asset Revaluation In State-Owned Enterprises

Authors

  • Herawati Dahlan Universitas Fajar Author
  • Rebsi B. Pakila PT PLN (Persero) UP3 Makassar Utara Author
  • Nur Aida Universitas Fajar Author
  • Andi Mattingaragau Tenrigau Universitas Bosowa Author

Keywords:

fixed asset revaluation, tax benefit, fiscal correction, PT PLN (Persero) UP3 Makassar Utara

Abstract

Research Objectives - This study aims to analyze the impact of fixed asset revaluation on tax benefits at PT PLN (Persero) UP3 Makassar Utara.

Method - This research employs a descriptive quantitative method, utilizing financial statement comparisons before and after revaluation, as well as the calculation of the present value of corporate income tax (PPh) and final income tax (PPh Final).

Research   Findings - The revaluation of fixed assets resulted in changes to both the asset values and the present value of corporate income tax. Additionally, final income tax was incurred on the revaluation surplus. Overall, the asset revaluation policy generated tax benefits that varied across different asset types and time periods examined.

Theory and Practical Implications - This study provides a deeper understanding for companies regarding the potential optimization of tax benefits through fixed asset revaluation policies. The findings also contribute to the literature on taxation, particularly regarding the accounting and fiscal treatment of fixed assets in Indonesia.

Novelty – This study presents a comprehensive analysis of the tax benefits arising from fixed asset revaluation within the context of a state-owned energy company in Indonesia.

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Published

2025-06-30

Issue

Vol. 2 No. 2 (2025): March - June 2025

Section

Articles

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Copyright (c) 2025 Herawati Dahlan, Rebsi B. Pakila, Nur Aida, Andi Mattingaragau Tenrigau (Author)

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