ASPEK AKUNTANSI DAN PERPAJAKAN PERJANJIAN LEASING YANG TERMINASI (STUDI KASUS PADA PT. FEDERAL INTERNATIONAL FINANCE CABANG SEKAYU)

ANGGRAYNI, SELLY and Aspahani, Aspahani and Subeki, Ahmad (2009) ASPEK AKUNTANSI DAN PERPAJAKAN PERJANJIAN LEASING YANG TERMINASI (STUDI KASUS PADA PT. FEDERAL INTERNATIONAL FINANCE CABANG SEKAYU). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this research are. (]). to know if the accounting treatment which has been implemented accordance with PSAK no. 30 if termination is happened on leasing agreement which is caused by economic factor, (2). to know if income tax (PPh) treatment which is implemented by PT Federal International Finance has accordance with Decree of minister of financial No. 1169/KMK 01/1991 on November 27'h, 1991 Jo. SE 29/PJ.42/1992, (3). To know if value added tax (PPN) which is Implemented by PT Federal International Finance has accordance with Decree of Financial Minister No. 1169/KMK OJI 1991 on November 27'h, 1991 Jn SE JO/PJ.42/1994 on March 2Z'd, 1994. This research is done in PT Federal International Finance branch office Sekayu, the data for this research are leasing application, receiveable account list, and cash invoices. All of data is analyzed by using descriptive analysis technique, by comparing the result of this research and the supporting theory of the research. After the research is completed, there are indication that accounting treatment, Income tax and value added tax has been implemented accordance with general accepted standard. Beside there is term of terminated leasing which is caused by economic factor, in PT Federal International Finance also there is termination which is caused by default, to avoid the default, the company should applied decision assertively to credit analysis in analyzing leasing application to avoid uncollectible account receivable.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perjanjian Leasing yang terminasi, aspek akuntansi, aspek perpajakan.
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 24 Feb 2020 02:26
Last Modified: 24 Feb 2020 02:26
URI: http://repository.unsri.ac.id/id/eprint/27615

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