Social and Behavioral Sciences Commons^™

The Relationship Of Fixed Asset Revaluation To Perception Of Performance: Evaluation Of Tax Policy, Andi Darmawan, Andar Ramona Sinaga, Arie Wibowo

Jurnal Akuntansi dan Keuangan Indonesia

This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to …