ANALISIS PEMILIHAN UTANG BANK ATAU FINANCE LEASE SEBAGAI PENDANAAN AKTIVA TETAP DALAM RANGKA PENGHEMATAN PAJAK PADA PT JAYA TRADE INDONESIA

SARTINA, RIRIS (2012) ANALISIS PEMILIHAN UTANG BANK ATAU FINANCE LEASE SEBAGAI PENDANAAN AKTIVA TETAP DALAM RANGKA PENGHEMATAN PAJAK PADA PT JAYA TRADE INDONESIA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This research aims to determine the use of financing source fixed asset with leasing with option right as an alternatif ini comparison to bank loan and related tax savings. The research is a case study at PT Jaya Trade Indonesia is engaged in trading of asphalt. The method used is that there is documentation and library in the company. The technique used is the analysis of alternatives to bank debt provision, provision of alternative analysis is leasing with option rights, and the calculation of tax savings (tax savings) and cash outflow. Based on the results of PT Jaya Trade Indonesia has taken the right decision the procurement of fixed assets. This is evidenced from the magnitude of the resulting present value of lease alternatives more less fraction of the amount of Rp. 2. 692 276 047 while the present value alternative to bank loan generated by Rp.3.654.089.858 while the tax saving resulting from the lease amounted to Rp. 897 425 239, and the tax saving resulting from a smaller bank loans amounting to Rp. 488 583 239 Keywords : Finance Leasing, Bank Loan, Tax Saving

Item Type: Thesis (D3)
Additional Information: pembimbing: Indra Pahala SE, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 07:32
Last Modified: 15 Feb 2018 07:32
URI: http://repository.fe.unj.ac.id/id/eprint/3161

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