Taxation Treatment of Fixed Assets Acquisition of Tax Savings


  • Astrella Angela Halim Sekolah Tinggi Ilmu Ekonomi Kesatuan
  • Daniel B. De Poere Sekolah Tinggi Ilmu Ekonomi Kesatuan


tax saving, leasing, and cash.


Abstract. Fixed Asset is an asset that has a long useful life and a fairly material value. The
acquisition process of fixed assets would require consideration for the company, because
the mistake in considering how to obtain fixed assets will affect the company's operational
activities, especially in terms of funds. For that we need a proper plan, regarding what
policies need to be taken to acquire fixed assets.The purpose of this research is to know one
of the most favorable alternatives of both types of methods that can be used is leasing and
cash income taxes. Theresearch used quantitative description case study, using primary
data and secondary data, primary data obtained based on observations and interviews while
secondary data from corporate tax invoice data. The research was conducted at PT. X,
which is a cement manufacturing company. The results prove that leasing is the most
beneficial alternative method because the tax savings received by the company for this
alternative are higher than those purchased with cash.

Keywords : tax saving, leasing, and cash.