The Experts below are selected from a list of 6810 Experts worldwide ranked by ideXlab platform

Jacco L. Wielhouwer - One of the best experts on this subject based on the ideXlab platform.

  • Dynamic tax Depreciation strategies
    OR Spectrum, 2010
    Co-Authors: A.m.b. De Waegenaere, Jacco L. Wielhouwer
    Abstract:

    The tax Depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the Depreciation Method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of Depreciation Method under the assumption that the Depreciation Method has to be set ex ante and cannot be changed during the useful life of the asset. However, several countries allow changes of Depreciation Method under certain circumstances. This paper develops a dynamic programming approach to determine the firm's optimal choice with regard to the initial Depreciation Method, and whether changes of Method are proposed in later periods.

  • Optimal tax Depreciation with uncertain future cash-flows
    European Journal of Operational Research, 2001
    Co-Authors: Menachem Berg, A.m.b. De Waegenaere, Jacco L. Wielhouwer
    Abstract:

    Abstract Since taxable income consists of cash-flows reduced with Depreciation charges, the choice of the Depreciation Method affects taxable income in future periods. A manager can therefore try to minimize the present value of future tax payments by choosing a particular Depreciation Method among those that are accepted by the tax authorities. We focus here on the choice between the two most commonly used Methods in practice, i.e. the straight line Depreciation Method (SDM) and an accelerated Depreciation Method (ADM), such as the double declining balance (DDB) Method and the sum of the years–digits (SYD) Method. We show how the optimal choice depends on the discount factor, the degree of uncertainty in future cash-flows, and the structure of the tax system.

  • Optimal Tax Reduction by Depreciation : A Stochastic Model
    1996
    Co-Authors: Menachem Berg, A.m.b. De Waegenaere, Jacco L. Wielhouwer
    Abstract:

    This paper focuses on the choice of a Depreciation Method, when trying to minimize the expected value of the present value of future tax payments.In a quite general model that allows for stochastic future cash- ows and a tax structure with tax brackets, we determine the optimal choice between the straight line Depreciation Method and a speci c accelerated Depreciation Method. We show how the distributions of the cash- ows, the discount rate, and the tax structure can in uence the optimal decision.These results are illustrated by numerical examples.Contrarily to what is often assumed, the fact that future money is discounted does not necessarily imply that an accelerated Depreciation Method is preferable to a straight line Method.

Sari, Pratiwi Nila - One of the best experts on this subject based on the ideXlab platform.

  • Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta
    'Universitas Bhayangkara Jakarta Raya', 2020
    Co-Authors: Sari, Pratiwi Nila
    Abstract:

    This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, Depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis Method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, Depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation Method uses a straight-line Method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated Depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated Depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 1

Pratiwi Nila Sari Pns - One of the best experts on this subject based on the ideXlab platform.

  • Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta
    'Universitas Bhayangkara Jakarta Raya', 2020
    Co-Authors: Pratiwi Nila Sari Pns
    Abstract:

    This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, Depreciation, termination and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis Method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, Depreciation, termination and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation Method uses a straight-line Method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated Depreciation is carried out separately for all fixed assets, so that it can be seen directly how much accumulated Depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 1

Nazih M. Abu-shikhah - One of the best experts on this subject based on the ideXlab platform.

  • The role of financial incentives in promoting renewable energy in Jordan
    Renewable Energy, 2013
    Co-Authors: Fawwaz Elkarmi, Nazih M. Abu-shikhah
    Abstract:

    In this research paper the effect of introducing financial incentives to promote green electricity generation, in Jordan, was studied. The incentives investigated include tax reduction, introduction of a grace period, provision of capital or reduced discount rate, reduced Depreciation life of assets, and the usage of accelerated Depreciation Methods. The obtained results show that implementing such tools leads to positive financial improvements that serve in encouraging private sector to invest in renewable energy technologies. It is revealed that variations of both grace period and taxation rate lead to minor impacts on internal rate of return and net present value for such projects. On the other hand, the increase in Depreciation period makes electricity generated from renewable sources more attractive, in terms of unit price of generated electricity, using the straight line Depreciation Method. In the contrary, the choice of accelerated Depreciation Method leads to better attractiveness as the Depreciation period is reduced. The effect of discount rate variations is noticeable, and affects economics of such systems significantly. Finally, the results confirmed that wind energy is ranked first, followed by PV and concentrated solar power schemes are the last under the studied conditions in Jordan.

Wico J Tarigan - One of the best experts on this subject based on the ideXlab platform.

  • analisis penerapan metode penyusutan aktiva tetap dan pengaruhnya terhadap laba perusahaan pada pt jhonson jhonson analysis of fixed assets Depreciation Method application and its effect on company profits at pt jhonson jhonson
    Jurnal Ilmiah AccUsi, 2019
    Co-Authors: Wico J Tarigan
    Abstract:

    PT. Jhonson & Jhonson dalam melaksanakan aktivitas, tidak terlepas dari penggunaan peralatan - peralatan yang termasuk kedalam kelompok aktiva tetap dan dikarenakan bahwa peralatan - peralatan yang digunakan adalah merupakan  bagian yang paling mempengaruhi kegiatan di perusahaan ini, maka dilakukanlah suatu proses pembebanan penyusutan atas peralatan tersebut. Penilaian suatu metode penyusutan pada dasarnya merupakan suatu  masalah pertimbangan serta pengungkapan metode yang digunakan dalam  estimasi masa manfaat atau tingkat penyusutan yang digunakan akan  menyediakan informasi laporan keuangan yang membuat manajemen dapat  menelaah kebijakan yang dipilihnya dan dapat membuat perbandingan dengan  perusahaan lain. Tujuan penelitian yang penulis lakukan pada PT. Jhonson & Jhonson adalah untuk melihat evaluasi kebijakan metode penyusutan aktiva tetap dan pengaruhnya  terhadap laba perusahaan. Dalam hal ini penulis menggunakan 3 metode dalam membuat perbandingan dalam penyusutan dan pengaruhnya terhadap laba perusahaan. Terdapat pengaruh yang signifikan antara penerapan metode penyusutan yang diterapkan oleh perusahaan ( metode garis lurus ) dengan metode yang diajukan oleh penulis ( metode jumlah  angka tahun dan metode saldo menurun ganda ) terhadap laba usaha perusahaan