Penelahaan Model Net Advantage to Leasing Sehubungan dengan Perlakuan PSAK 73 Sewa

Armanto Witjaksono

Abstract


Penelitian ini bertujuan untuk menilai kesesuaian metoda Net Advantage to Leasing (NAL) setelah penerapan PSAK 73 Sewa Guna Usaha. Kami menggunakan studi penelitian kepustakaan dan berdasarkan informasi tersebut, kami merekonstruksi model perhitungan NAL yang asli. Hasilnya meskipun NAL masih diperlukan, mendukung bahwa pendapat yang akan datang akan kehilangan keuntungannya, terutama ketika biaya penyusutan dari aset hak guna sebagai biaya yang tidak dapat dikurangkan sesuai dengan peraturan pajak yang berlaku. Dengan demikian, membuat pada bertambah dapat membahayakan sewa bisnis.   

This research aims to assess suitability of Net Advantage to Leasing (NAL) method after implementation of PSAK 73 Lease. We use library research study and based on that information we reconstruct original calculation model of NAL. The results are although the NAL is still valid, it supports opinion that operating lease will lose some of its advantage(s), especially when depreciation expense from rights of use asset treated as nondeductible expense by prevailing tax regulations. Thus, making in turn could harm the leasing business.

 

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References


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