| dc.description.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. | en_US |
