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