Analysis of Assets Revaluation Policy due to Tax Incentives in 2015

DOI

10.2991/iac-17.2018.32How to use a DOI?

Keywords

Assets Revaluation; Revaluation Type; Fixed Assets; Tax Incentives; Deferred Tax

Abstract

This research examines the implications and impacts of assets revaluation policy due to tax incentives in 2015. This research adopted descriptive and narrative method. The results showed that there is an increase number of companies which opt for assets revaluation policy because of the incentives. Companies that adopted assets revaluation policy provide a more accurate information related to the value of their fixed assets and investment properties. Disclosure of assets revaluation differs depending on the revaluation type being chosen. The impact of these assets revaluation are increasing in the companies’ equity, reduction in companies leverage ratio, and resulting in deferred tax effect.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Agus Adiwahana
AU  - Dwi Martani
PY  - 2017/08
DA  - 2017/08
TI  - Analysis of Assets Revaluation Policy due to Tax Incentives in 2015
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 179
EP  - 183
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.32
DO  - 10.2991/iac-17.2018.32
ID  - Adiwahana2017/08
ER  -