Analisis Ketidakharmonisan antara PPSAK No. 13, 16, dan 19 dengan UU No. 36 Tahun 2008 dan Peraturan Menteri Keuangan No. 79/PMK 03/2008 Mengenai Revaluasi Aset Tetap, Properti Investasi, dan Aset Tak Berwujud

摘要

The purpose of this paper is to analyze disharmony between SFAS No. 13, 16, and 19 which are adopted from Internatonal Financial Reporting Standard (IFRS 2009) and Law no. 36 of 2008 and Regulation of the Minister of Finance No. 79/PMK 03/2008 about the Revaluation of Fixed Assets, Investment Property, and Intangible Assets. The Authors use descriptive analysis method in this paper. The analysis showed that (1) There are no major obstacles in implementing the revaluation model under SFAS No. 13 and 19 with the tax regulation, (2) The application of SFAS No. 16 is not in line with the Law No. 36 of 2008 and Regulation of the Minister of Finance No. 79/PMK 03/2008, (3) There are 7 dysharmony between SFAS No. 16 with the Regulation of the Minister of Finance No. 79/PMK 03/2008 with the level of problem: 3 are major, 3 are medium, and 1 is minor. Disharmony can cause companies reluctant to report their assets at fair value as required under the revaluation model. Though the information of assets which is measured by fair value is needed by investors and creditors in their economic decision-making. Therefore, the author suggesting the application of revaluation model is separated between fiscal and commercial financial reporting. Considering the purpose of SFAS and Law No. 36 of 2008 and Regulation of the Minister of Finance No.79/PMK 03/2008 basically different, the author recommendation can be considered by regulators.