Rp. 75,000,000

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The cost of depreciation of an asset is strongly influenced by the value of the asset at the time of acquisition. Another thing that matters is economic lives, depreciation method and residual value of the asset after the expiry of the economic lives.
In commercial accounting employers are free to determine the method of depreciation, the economic lives and residual value of an asset. But it will cause depreciation costs as well as non-uniform food fotography tax burden among taxpayers. food fotography In addition to the tax audit will also arise debate between taxpayers and tax inspectors with the taxpayer, the government considers the need for uniformity in the method of depreciation of an asset. This paper will discuss the method of depreciation of an asset in accordance with the provisions of the tax.
The things that determine the amount of depreciation expense is the value of the acquisition, the economic lives, residual values and depreciation method of property. Depreciation cost per year is calculated food fotography by the formula:
Age Economical
16 years
In order to provide uniformity to the taxpayer, the Minister of Finance has set the types of property included in each group of useful life to be followed by the taxpayer. Register the treasures can be seen in the attachment. (Regulation of the Minister of Finance 96/PMK.03/2009 about Types Treasure Which Includes In Tangible Assets Group Not Building For Depreciation Purposes).
Whatever type of business taxpayer, a treasure in the form of computers, printers and scanners that are considered food fotography specified group 1 was 4 years old. Though it can be considered to be the accounting computer is only 2 years old.
a. Straight-line depreciation food fotography method that is in equal parts over the useful life of the property set.
b. Declining balance method of depreciation in which the parts are decreased by applying the depreciation rate to its book value. If the taxpayer chose to use the declining balance method, the book value at the end of the useful life should be depreciated at once.
Motorcycle purchased 15 pieces and placed in January 2011 with an acquisition cost of USD 150,000,000. The useful life of a motorcycle by PMK 96/PMK.03/2009 is 4 (four) years. Depreciation rates for group I with the declining balance method is 50% (fifty percent), the calculation is as follows:
Rp. 75,000,000
Rp.150.000.000
Methods of depreciation of property must be in compliance with guiding principles.
Under the terms of taxes, the residual food fotography value of an asset after the expiry of the economic lives are nil. So, do not know the tax residual value / residual food fotography values food fotography so that all values must be exhausted depreciated property acquisition.
Depreciation rates are determined by the method as well as economic life of the property. When an asset is determined then enter the group I considered economic life of 4 years. When the depreciation method is chosen over such property is the straight-line food fotography method of depreciation rate is 100% economic lives or equal to 100%: 4 = 25%. When the depreciation method is selected then the declining balance method of depreciation rate is 2 times the straight-line method rates. So when an incoming treasure group I (age 4 years) and the method chosen is the declining balance depreciation rate is 2 x 100%: 4 = 50% or 2 x 25% = 50%.
Below are listed the complete list of the depreciation rate. Note that depreciation rates are determined based on group rates for property food fotography and the declining food fotography balance method is 2 times the straight-line rate.
16 years
The building is not defined as a permanent food fotography building that is temporary and made of materials that are not durable or buildings that can be moved around, the useful life of not more than 10 (ten) years. For example, the barracks at