摘要：Profit / loss of companies is the end result of the calculation of income minusexpenses. Among the many existing expenses, depreciation expenses are borneby the company. There are two kinds of different methods of calculatingdepreciation of commercial calculation (the calculation from companies thatadhere to accounting standards) and fiscal calculations (calculations performedby referring to the tax law for the sake of calculation of tax payable) conductedat PT Timah Tbk . This research uses descriptive analytical research using acase study on PT. Timah Tbk. The end result is a form of conclusion is the resultof the comparison between the standard theory with the results of fieldobservation and research undertaken. The differences in the calculation of therecognition time of acquisition of fixed assets between commercial andcommercial fiskal.Untuk, the calculation is started when the acquisition ofassets.. 10 years old in 1994, the calculations began in acquired assets. For thefiscal under the Law No.17 year 2000, the calculations began in acquired assets.Calculation using the method of depreciation and tax depreciation methods thereare differences in earnings. According to the commercial method to produce lossRp.11.032.996.537, 5, and by fiscal methods yield loss and the difference isRp.1.305.033.230 Rp.12.338.029.760. Differences in concept, the measurementand revenue recognition between accounting and tax costs are causing the needfor fiscal correction. The correction is done with the intention of adjusting theaccounting profit with the tax provisions in order to obtain tax profit.
