The impact of leasing transaction to the amount of entity income tax payable at PT. Sempurna Wiratama Tehnik Lestari Medan

Evelyn, Evelyn (2018) The impact of leasing transaction to the amount of entity income tax payable at PT. Sempurna Wiratama Tehnik Lestari Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT. Sempurna Wiratama Tehnik Lestari Medan. The company is engaged in distribute electrical component product. Objective of this study is to know implementation of finance lease according to Income Tax Provision and its impact to entity’s tax expense at PT. Sempurna Wiratama Tehnik Lestari Medan. The methods used by the writer in this research is qualitative descriptive method. The research is done to analyze finance leasing transaction in PT. Sempurna Wiratama Tehnik Lestari Medan for period year 2016 and analyze the impact of finance leasing transaction to entity’s income tax calculation. Based on research result, conclusion of this research is that finance leasing has impact in increasing entity’s income tax in PT. Sempurna Wiratama Tehnik Lestari Medan for year 2016. In current condition, the company records the finance leasing transaction as fixed asset. Payment of leasing is recorded as deduction of leasing liabilities. The company also records the depreciation expense of leased fixed asset and interest expense. The company has not properly treated the leased fixed asset as leasing transaction according to Minister of Finance Decree No. 1169/KMK.01/1991. After conducting the research, there are some correction that is needed in calculating entity income tax. The company should make positive fiscal correction in year 2016 for depreciation expense in Rp 105,447,917.00 and interest expense in Rp 71,214,584.00. The company also need to make negative fiscal correction in year 2016 for installment payment of leasing in Rp 136,887,411.00.

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