Analysis of fixed assets acquisition and tax planning at PT Kim Plasindo

Ellen, Ellen (2022) Analysis of fixed assets acquisition and tax planning at PT Kim Plasindo. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

PT.Kim Plasindo is a private manufacture company which was established in 2009. Significant demand growth causes company to increase its production capacity. In order to meet their needs, company is faced with the choice of making bank loans or leasing due to the liquidity problems that have not been recovered due to the Covid-19 pandemic. There are differences in recording systems of leasing and bank loan in taxation which is needed to be analyzed to know the impact on the tax burden. The objective of the research is to analyze the recording system and tax planning of asset acquisition by using financial lease and bank loan then to test the impact of tax burden. The writer used qualitative descriptive research to analyze the research result. The result will be presented with interviews and analyze on financial data. The result showed that the company needs to do fiscal correction if it selected the leasing financing alternative since all payments to the leasing companycan be recognized as a deductible expense and asset and depreciation can only be recognized after the company use the option right which are based on Article 16 of Decree of the Minister of Finance of the Republic of Indonesia No.1169/KMK.01/1991. Furthermore, if the company choose the bank credit, there will be no fiscal correction because the recording system for both commercial and fiscal is same./ PT.Kim Plasindo adalah perusahaan manufaktur swasta yang berdiri pada tahun 2009. Pertumbuhan permintaan yang signifikan menyebabkan perusahaan untuk meningkatkan kapasitas produksinya. Untuk memenuhi kebutuhannya, perusahaan dihadapkan pada pilihan melakukan pinjaman bank atau leasing karena masalah likuiditas yang belum pulih akibat pandemi Covid�19. Terdapat perbedaan sistem pencatatan leasing dan pinjaman bank dalam perpajakan yang perlu dianalisis untuk mengetahui dampaknya terhadap beban pajak. Penelitian ini bertujuan untuk menganalisis sistem pencatatan dan perencanaan pajak perolehan aset dengan menggunakan financial lease dan pinjaman bank kemudian menguji dampaknya terhadap beban pajak. Penulis menggunakan penelitian deskriptif kualitatif untuk menganalisis hasil penelitian. Hasilnya akan disajikan dengan wawancara dan analisis data keuangan. Hasil penelitian menunjukkan bahwa perusahaan perlu melakukan koreksi fiskal jika memilih alternatif pembiayaan leasing karena semua pembayaran kepada perusahaan leasing dapat diakui sebagai biaya yang dapat dikurangkan dan aset dan penyusutan hanya dapat diakui setelah perusahaan menggunakan hak opsi yang didasarkan pada Pasal 16 Keputusan Menteri Keuangan Republik Indonesia No.1169/KMK.01/1991. Selanjutnya, jika perusahaan memilih kredit bank, tidak akan ada koreksi fiskal karena sistem pencatatan baik komersial maupun fiskal sama.

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