Leasing
Bookkeeping and transaction leasing arranged by taxation rule in the form of Number Decree of The Minister for Finance KMK.1169/KMK.01/1991, as follows:
treatment of Taxation for operating lease::
For Lessor
" All payment that diterima/diperoleh by lessor is production.
" Lessor [is] entitled to shrink asset di-leasing-kan pursuant to reduction of fiscal.
" synchronized mandatory Lessor of PPN to leasing service.
For Lessee
" Number of rents paid oweed or in the year is cost which can be tapered down ( deductible expense).
" Lessee [have] no business shrink asset rented by it.
" Lessee is obliged to cut PPh section 23 to rent.
treatment of Taxation for capital lease:
For Lessor
" Production of lessor from leasing reckoned from all payment of leasing is lessened [by] principal repayment.
" Lessor [have] no business shrink asset di-leasing-kan.
" Lessor can form uncollectible account receivable sinking fund expense of by maximum 2,5 % x balance average of receivables leasing.
" Payment of leasing is not worn PPN.
For Lessee
" Lessee may not shrink asset which di-leasing.
" Installment payment leasing ( principal repayment and also interest) what paid or oweed to lessor confessed as cost ( deductible expense).
Bookkeeping and transaction leasing arranged by taxation rule in the form of Number Decree of The Minister for Finance KMK.1169/KMK.01/1991, as follows:
treatment of Taxation for operating lease::
For Lessor
" All payment that diterima/diperoleh by lessor is production.
" Lessor [is] entitled to shrink asset di-leasing-kan pursuant to reduction of fiscal.
" synchronized mandatory Lessor of PPN to leasing service.
For Lessee
" Number of rents paid oweed or in the year is cost which can be tapered down ( deductible expense).
" Lessee [have] no business shrink asset rented by it.
" Lessee is obliged to cut PPh section 23 to rent.
treatment of Taxation for capital lease:
For Lessor
" Production of lessor from leasing reckoned from all payment of leasing is lessened [by] principal repayment.
" Lessor [have] no business shrink asset di-leasing-kan.
" Lessor can form uncollectible account receivable sinking fund expense of by maximum 2,5 % x balance average of receivables leasing.
" Payment of leasing is not worn PPN.
For Lessee
" Lessee may not shrink asset which di-leasing.
" Installment payment leasing ( principal repayment and also interest) what paid or oweed to lessor confessed as cost ( deductible expense).
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