DEWI, YUSNITA (2011) ANALISIS KOMPARATIF ANTARA PEMANFAATAN LEASING DENGAN PEMBELIAN TUNAI PADA AKTIVA DI DALAM UPAYA MENGEFISIENKAN PEMBAYARAN PAJAK BAGI LESSEE (STUDI KASUS PADA PT.DNM). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was about comparative analysis between leasing utilization and purchase of assets in order to streamline the tax payment for lessee with study cases in PT.DNM. The purpose of this research is how to know to streamline the tax payment for lessee in PT. DNM, and to know if the leasing has treated in accordance with KMK No.1169/KMK.01/1991, and to know that leasing can make corporate income tax more efficient than purchase of fixed asset. The result of this research will be summarized as follow. First, the implementation of leasing has agreed with KMK No 1169/KMK.01/1991. Second, leasing can make corporate income tax more efficient than purchase of fixed asset. Key words : leasing, tax payment, KMK No.1169/KMK 01/1991
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 11 300 |
| Call Number: | SE/32/11/304 |
| NIM/NIDN Creators: | 43207110114 |
| Uncontrolled Keywords: | Leasing, Tax Payment, KMK No. 1169/KMK01/1991 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Oct 2011 16:10 |
| Last Modified: | 06 Sep 2025 02:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/18377 |
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