Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0907000792	T27615	T276152009	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T276152009

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2009

Collation

xii, 103 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

346.047 07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Ekonomi Akuntansi
Perjanjian Leasing

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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