Analisis Perhitungan Metode Penyusutan Aset Tetap dan Dampaknya terhadap Pajak Penghasilan Badan pada PT GRW

Abstract

Depreciation of fixed assets is one of the factors affecting a company’s taxable income, making the selection of a depreciation method a legitimate tax-planning strategy. PT GRW, a distribution-transformer manufacturing company, has consistently applied the straight-line method without considering the declining-balance method, which may provide greater tax savings. This study aims to analyze the depreciation of PT GRW’s fixed assets for the 2022–2024 period using both the straight-line and declining-balance methods, calculate Corporate Income Tax under each method, measure the resulting tax savings, and recommend the most efficient method. A descriptive qualitative case-study approach was employed using secondary data from the company’s financial statements and fixed-asset register. The analysis compared depreciation expense, present value, and Corporate Income Tax savings under both methods. The findings indicate that the declining-balance method consistently generates a higher present value of depreciation expense and greater potential tax savings than the straight-line method, with differences of IDR 55,020,707 in 2022, IDR 34,147,152 in 2023, and IDR 13,605,046 in 2024. However, because PT GRW incurred fiscal losses throughout the study period, these potential savings did not reduce the actual tax payable. Nevertheless, the declining-balance method is recommended as a long-term tax-planning strategy for non-building assets, as it may improve tax efficiency once the company generates taxable income.