Abstract
This study aims to determine ways of financing assets using bank credit or withleasing to a company, where the company opts for bank credit and leasing tomake income tax savings. The study was conducted at PT. Duta Abadi Primantarawith the calculation of fiscal costs and commercial costs with the type of casestudy research. The data obtained are primary data collected throughdocumentation obtained from the company. The data collected includescommercial and fiscal calculation reports. Based on research results obtainedthat the company chose financing of assets with leasing because it saves capital,flexible requirements, lower costs, ease of budgeting, profitable cash flow andalso inflation protection.
Highlights
PENDAHULUAN Dewasa ini perkembangan dunia usaha tentunya tidak terlepas dari persaingan
This study aims to determine ways of financing assets using bank credit or with leasing to a company, where the company opts for bank credit and leasing to make income tax savings
Based on research results obtained that the company chose financing of assets with leasing because it saves capital, flexible requirements, lower costs, ease of budgeting, profitable cash flow and inflation protection
Summary
Pengertian Aset Tetap Aset tetap merupakan bagian dari neraca yang dilaporkan oleh manajemen dalam suatu periode atau setiap tahun. Menurut Juan (2012) aset tetap adalah aset yang berwujud yang: 1. Dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa untuk direntalkan kepada pihak lain, atau untuk tujuan administratif, dan. 2. Diharapkan untuk digunakan selama lebih dari satu periode. Menurut Ilahi (2011) kategori aset tetap dapat dikatakan sebagai berikut: 1. 2. Nilainya cukup material dan bersifat relatif permanen. 6. Dapat diobservasi dengan alat perasa fisik
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