Fixed Asset Revaluation:

Jeremia Pradnya, Handiani Suciati

2017

Abstract

The economic downturn at the end of 2015, made Indonesian Government issued economic policy regarding fixed asset revaluation, in order to boost economic condition. This policy believe could improve company’s financial performance. The purpose of this study is to evaluate the impact of fixes asset revaluation on the taxable income and the fixed asset disclosure compliance. This research use descriptive method, with survey approach. Listed companies at Indonesia Stock exchange are used as the subject of this study. We are using purposive sampling method in selecting the sample. This study is using multiple linier regression analysis to analyze the data. We concluded that the fixed asset revaluation did increase the taxable income. As for fixed asset disclosure compliance, we found that 2 out of 16 disclosure criterions still need to be improved, in order to provide more complete information for the financial statement users.

Paper Citation

in Harvard Style

Pradnya J. and Suciati H. (2017). Fixed Asset Revaluation:.In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE, ISBN 978-989-758-308-7, pages 340-345. DOI: 10.5220/0006885803400345

in Bibtex Style

@conference{iceee17,
author={Jeremia Pradnya and Handiani Suciati},
title={Fixed Asset Revaluation:},
booktitle={Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,},
year={2017},
pages={340-345},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006885803400345},
isbn={978-989-758-308-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,
TI - Fixed Asset Revaluation:
SN - 978-989-758-308-7
AU - Pradnya J.
AU - Suciati H.
PY - 2017
SP - 340
EP - 345
DO - 10.5220/0006885803400345