Perlakuan Akuntansi Sewa Guna Usaha Aktiva Tetap dan Pengaruhnya Terhadap Laporan Keuangan Fiskal pada Pt Fujitec Indonesia

Abstract

This research was conducted in PT Fujitec Indonesia. Research objectives to examine accounting treatment of lease by the company, complies with financial accounting standard, accounting treatment according to tax regulation, and its effect on fiscal financial statements. Data collection techniques used were observation and documentation, while method of analysis using descriptive analysis. Results of research indicate that the accounting treatment of lease by companies can be compared with the financial accounting standard, the impact on the fiscal report is a correction to the costs that may be recognized by the tax which will affect the calculation of income tax. Purchase with leasing more favorable compared to cash with a discount rate of 9,71% to calculate present value and there are a net savings.