Proceedings of the 6th International Accounting Conference (IAC 2017)

Analysis of Assets Revaluation Policy due to Tax Incentives in 2015

Authors
Agus Adiwahana, Dwi Martani
Corresponding Author
Agus Adiwahana
Available Online August 2017.
DOI
https://doi.org/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/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.32How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/iac-17.2018.32
ID  - Adiwahana2017/08
ER  -