Policy according to Fiscal
Reduction and Amortisasi
Reduction at fiscal accounting is arranged [by] bendasarkan taxation rule ( [Code/Law] No. 17 The year 2000 Section 11) as follows:
" Possession shrunk is tangible assets having a period of added significance from 1 year applied to get, bills for, and looks after production, except soil;land;ground.
" Possession that is is not applied to get, bills for, and looks after production may not be shrunk.
" In the case of possession which may not be shrunk the is sold ( transferred), its(the gain is tax object, what reckoned from difference between selling prices ( market value) with acquisition price. In the case of its(the difference negativity ( loss), the hit not buffer tapered down as cost.
" Reduction of asset is started in does of disbursement except for possession which still in process of workmanship, its(the reduction is started in completed of workmanship of the possession. Reduction in first year is calculated in pro- flattening.
" In The Affirmative Dinjen Pajak, taxpayer can do reduction to start in applies of the possession to get, bills for, and looks after production or in the go into commission.
" Possession shrunk is tangible assets having a period of added significance from 1 year applied to get, bills for, and looks after production, except soil;land;ground.
" Possession that is is not applied to get, bills for, and looks after production may not be shrunk.
" In the case of possession which may not be shrunk the is sold ( transferred), its(the gain is tax object, what reckoned from difference between selling prices ( market value) with acquisition price. In the case of its(the difference negativity ( loss), the hit not buffer tapered down as cost.
" Reduction of asset is started in does of disbursement except for possession which still in process of workmanship, its(the reduction is started in completed of workmanship of the possession. Reduction in first year is calculated in pro- flattening.
" In The Affirmative Dinjen Pajak, taxpayer can do reduction to start in applies of the possession to get, bills for, and looks after production or in the go into commission.
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