Procedures of Goods Rental and Leasing In Part E-Government at the Ministry of Communications and Information Technology

Dea Agustina Rahayu

Abstract


The purpose of this practical work is to investigate the procedures of goods rental /Leasing (Leasing). Goods rental procedures at the Ministry
of Communications and Information Technology that looks
not too complicated and its method of calculating Leasing
viewed from the aspect of taxation in the Finance Lease
and Operating Lease with Revenue and Expense Recogni-
tion and also in the Sale and Lease Back is used by the ministry. Report the results of practical work have meaning for
Lease (Leasing) that each activity is the provision of corpo-
rate nance capital goods for use by a company for a certain
period, based on regular payments along with the right to
vote for the company to purchase of capital goods in ques-
tion or extend the lease term based on residual value of the
money that has been agreed. Leasing has two forms, namely
Finance Lease and Operating Lease. Finance Lease is not
aected by VAT. In a Finance Lease, VAT is only levied on
capital goods transferred from the Supplier to the Lessee.
Instead Operating Lease subject to VAT and Income Tax
Article 23. Unfortunately rapid developments in the eld
of Leasing (Leasing) is not matched with adequate social-
ization on the Law of Leases. This has become one of the
main drivers of the many misconceptions in the community
regarding how the Leases. Practical work in the prepara-
tion of the report authors used two methods, the methods
internships and interviews. Penamaan File: 40208304

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