Fixed Assets Revaluation for Taxation Purposes
Revaluasi Aktiva Tetap Untuk Tujuan Perpajakan
税務上の資産の再評価
Fixed Assets Revaluation for Taxation Purposes
Revaluasi Aktiva Tetap Untuk Tujuan Perpajakan
税務上の資産の再評価
- By Admin
- 31 December 2025
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A company may carry out assets revaluation based on the market value so that the assets’ value in the financial statements reflect the fair/actual market value. Fixed assets revaluation may be carried out for commercial purposes and/or taxation/fiscal purposes.
Provisions regarding fixed assets revaluation for taxation purposes are stipulated in Minister of Finance Regulation No. 79/PMK.03/2008 (MoF Regulation-79/2008) regarding Revaluation of Fixed Assets of a Company for Taxation Purposes, while administrative provisions on the implementation of fixed assets revaluation for taxation purposes are stipulated in Director General of Taxes Regulation No. PER-8/PJ/2025 (PER-8/2025).
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