PERLAKUAN AKUNTANSI PERPAJAKAN ATAS KEPEMILIKAN KENDARAAN PADA SEWA GUNA USAHA (LEASING) DENGAN METODE CAPITAL LEASE DALAM RANGKA PENYAJIAN LAPORAN KEUANGAN FISKAL (Studi kasus pada BPR PT Sentral Arta Asia)

Abstract

In the valuation of fixed assets, the policies between accounting and tax has many differences. For example in terms of depreciation, revaluation of fixed assets, and lease transactions. The difference was caused by the goal of the each different policies. The difference concept of accounting and taxation policy cause the difference interpretation between taxpayers and tax authorities. The purpose of this research was to determine the appropriate accounting treatment for property tax assets leased vehicle with the option rights (capital lease). The sample used in this research were PT Sentral Arta Asia. The object of this research was the tax accounting treatment of asset ownership vehicle with capital lease method in 2007-2009. The data used in this research is primary data obtained from interviews to the parties concerned, and form of number include purchase cost of assets, liabilities / assets installments per year / per month, interest expense, up to the purchase option price of the assets. The results of this research, it can be concluded that tax accounting treatment of the lease of vehicle assets during 2007-2009 at PT Sentral Arta Asia have still not applied as a whole, and only in terms of commercial accounting only, while there are many differences between them.