Ellen, Ellen (2022) Analysis of fixed assets acquisition and tax planning at PT Kim Plasindo. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (52kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (193kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (678kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (960kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (3MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (825kB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (4MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (441kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (202kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (5MB)
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.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Ellen, Ellen NIM03012190018 ellenlo9188@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Upa, Vierly Ananta NIDN0701028801 vierly.ananta@uph.edu |
Uncontrolled Keywords: | fixed assets Acquisition; tax planning |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Users 28905 not found. |
Date Deposited: | 20 Feb 2023 03:31 |
Last Modified: | 20 Feb 2023 10:40 |
URI: | http://repository.uph.edu/id/eprint/54513 |