ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PERATURAN PERPAJAKAN NO 36 TAHUN 2008 PADA UMKM DI DESA LABUHA (STUDI KASUS PADA TOKO ANEKA SURYA LABUHA)

Abstrak

Toko Aneka Surya Labuha is an MSME engaged in the sale of building materials in Labuha village, Bacan District, South Halmahera Regency, North Maluku. This study aims to determine the application of Tax Regulation No. 36 of 2008 on the calculation of depreciation of fixed assets at the Aneka Surya Labuan Store. The analysis technique used is quantitative descriptive analysis. The results of the analysis show that the application of Tax Regulation No. 36 of 2008 has not been fully applied to the calculation of depreciation of fixed assets at the Aneka Surya Labuha Store.

Keywords: Tax Regulation, Fixed Asset Depreciation