ANALISIS PERBANDINGAN PEMBIAYAAN BARANG MODAL ANTARA SEWA GUNA USAHA DENGAN PINJAMAN PERBANKAN DAN KAITANNYA DENGAN BIAYA PAJAK PADA PT. DUTA ABADI PRIMANTARA

Abstract

This study aims to determine ways of financing assets using bank credit or with
leasing to a company, where the company opts for bank credit and leasing to
make income tax savings. The study was conducted at PT. Duta Abadi Primantara
with the calculation of fiscal costs and commercial costs with the type of case
study research. The data obtained are primary data collected through
documentation obtained from the company. The data collected includes
commercial and fiscal calculation reports. Based on research results obtained
that the company chose financing of assets with leasing because it saves capital,
flexible requirements, lower costs, ease of budgeting, profitable cash flow and
also inflation protection.