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Tentang Revaluasi Aset Tetap PMK/191/2015

Bagi perusahaan yg blm prnh melakukan revaluasi sm sekali, trs mau melakukan revaluasi, mending pake jasa apraisal atau pake perkiraan sendiri?

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untuk dapat memanfaatkan insentif pajak tersebut…tetap harus menggunakan jasa appraisal teregristrasi ya..
sementara bisa menggunakan perkiraan sendiri…(karena pertimbangn waktu deadline pemanfaatan kebijakan insentif tersebut) namun tetap harus dilanjutkan dg penilaian oleh appraisal ya…
nah nanti ketika ada selisih atas hasil penilaian dengan perkiraan sendiri…maka konsekuensi akan ada selisih kurang bayar PPh final atas selisih hasil revaluasi tersebut.

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