Penulis / NIM

DWI NOVIKA DULLAH / 921409042

Program Studi

S1 - AKUNTANSI

Pembimbing 1 / NIDN

HARTATI TULI, SE.Ak,M.Si / 0022127202

Pembimbing 2 / NIDN

LUKMAN PAKAYA, S.Pd,. MSA / 0010097103

Abstrak

ABSTRACT Dwi Novika Dullah. 2013. The Implementation of Tax Accountancy on Fixed Asset Leasing with Capital Lease Method. Skripsi. Gorontalo. Study Program of S1 Accounting, Department of Accountancy, Faculty of Economics and Business, Universitas Negeri Gorontalo. This research aimed to analyse how the implementation of Tax Accountancy on fixed asset leasing with capital lease method at the corporate. Method of the research applied descriptive method. The results showed that after an analysis based on the provisions in the tax accounting, of the five leasing assets only three assets that meet the criteria to be classified as a capital lease, but it also happens difference in the calculation of depreciation expense charges and rental charges. Where the depreciation costs and positive fiscal correction in rental costs going negative fiscal correction. Fiscal correction that occurs will affect the size of the corporate tax burden. Key Words: Leasing, Capital Lease, Fixed Asset

Download berkas

Abstrak

Bab I : Pendahuluan

Bab V : Kesimpulan, Saran dan Daftar Pustaka