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"Laporan magang ini berisi tentang analisis perlakuan akuntansi transaksi sewa guna usaha terhadap perusahaan pembiayaan bernama PT XYZ. Kegiatan sewa guna usaha merupakan salah satu kegiatan utama Perseroan. Tujuan utama dari laporan ini adalah mengetahui apakah PT XYZ sudah menerapkan PSAK 30 (Revisi 2011) dalam kegiatan sewa guna usaha. Dalam laporan ini, pembahasan diawali dengan proses awal kegiatan sewa guna usaha yang beroperasi di PT XYZ. Kemudian pembahasan berlanjut pada pencatatan transaksi sewa guna usaha yang dilakukan PT XYZ dan akan dibandingkan dengan PSAK 30 (Revisi 2011). Kesimpulan dari laporan magang ini menunjukkan bahwa kegiatan sewa guna usaha PT XYZ sudah diterapkan sesuai PSAK 30 (Revisi 2011).

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This internship report discusses about accounting treatment analysis of lease transaction in PT XYZ, financing company. Leasing is one of the main businesses of the company. The main purpose of this report was to know whether PT XYZ has implemented PSAK 30 (Revisi 2011) in the activities of the lease. In this report, the discussion begins with the initial process of lease in PT XYZ. The reports also discuss the recording of lease transaction in PT XYZ and will be compared with PSAK 30 (Revisi 2011). In conclusion, the company follows PSAK 30 (Revisi 2011)."

"Skripsi ini berisi analisis penerapan standar akuntansi terbaru terkait sewa yaitu PSAK 73. Dalam standar akuntansi terbaru tersebut, terdapat perubahan perlakuan akuntansi dari sisi penyewa dimana penyewa diharuskan untuk melakukan penilaian pada kontrak untuk mengidentifikasi apakah kontrak tersebut mengandung sewa dan kemudian mencatat aset hak guna dan liabilitas sewa pada laporan posisi keuangannya. PT SAS sebagai penyewa dipilih sebagai objek penulisan karena memiliki banyak transaksi yang mengandung sewa. Hasil dari penelitian ini adalah PT SAS terlebih dahulu melakukan penilaian pada suatu kontrak untuk mengetahui apakah kontrak mengandung sewa kontrak sesuai kriteria PSAK 73. Setelah mengidentifikasi kontrak mengandung sewa PT SAS melakukan pencatatan akuntansi sesuai ketentuan PSAK 73 dimana terdapat tambahan aset hak guna sebesar USD 21.665 ribu, liabilitas sewa sebesar USD 21.350 ribu, dan pengurangan sewa dibayar dimuka berkurang sebesar USD 315 ribu. Penerapan PSAK 73 juga berdampak negatif pada rasio keuangan PT SAS dimana rasio profitabilitas dan rasio likuiditas mengalami penurunan sementara rasio likuiditas mengalami peningkatan.

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This essay contains an analysis of the application of the latest accounting standards related to leases, namely PSAK 73. In the latest accounting standards, there are changes in the accounting treatment of the lessee where the lessee is required to assess the contract to identify whether the contract contains a lease and then record the right of use assets and lease the liabilities in the statement of financial position. PT SAS as lessee was chosen as the object of writing because it has many transactions containing leases. The result of this research is that PT SAS conducts an assessment on a contract to determine whether the contract contains leases according to the criteria of PSAK 73. After identifying the contract containing leases, PT SAS conducts accounting records in accordance with the PSAK 73 where there are right of use assets of USD 21,665 thousand, lease liabilities amounting to USD 21,350 thousand, and the reduction in prepaid rent is reduced by USD 315 thousand. The application of PSAK 73 also had a negative impact on the financial ratios of PT SAS, where the profitability ratio and liquidity ratio decreased while the liquidity ratio experienced an increase."

"Laporan magang ini membahas mengenai perlakuan akuntansi atas pengakuan pendapatan sewa dan pengungkapan atas transaksi sewa pada PT Bengawan, salah satu perusahaan rental kendaraan roda empat terkemuka di Indonesia yang dianalisis menggunakan dua standar akuntansi yaitu PSAK 30 yang diimplementasikan penuh saat periode pelaporan dan PSAK 73 yang akan berlaku efektif per 1 Januari 2020. Selain itu dalam laporan magang ini juga membahas mengenai prosedur audit atas akun pendapatan PT Bengawan untuk periode yang berakhir pada 31 Desember 2017. Berdasarkan analisis perlakuan akuntansi, PT Bengawan telah mengimplementasikan PSAK 30 secara penuh baik dari pengakuan hingga pengungkapannya. Berdasarkan hasil proses audit, laporan keuangan konsolidasian PT Bengawan telah disajikan dengan wajar untuk segala hal yang bersifat material. Perlakuan akuntansi dan prosedur audit yang dijalankan tim audit KAP MTY telah sesuai dengan teori dan standar yang berlaku.

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This internship report is aimed to explain the accounting treatment for the recognition of rental income and disclosure of lease transactions of PT Bengawan, one of best four-wheeled rental companies in Indonesia that analyzed using two accounting standards which are PSAK 30 that fully implemented during the reporting period and PSAK 73 which is effective as of January 1, 2020. In addition, this report also discusses about audit procedures for PT Bengawan 39;s revenue account for the period ended December 31, 2017. Based on the analysis of accounting treatment, PT Bengawan has fully implemented of PSAK 30 from the recognition to the disclosure section. Based on the results of the audit process, the consolidated financial statements of PT Bengawan have been fairly presented for all material matters. The accounting treatment and audit procedures that conducted by the KAP MTY have been in accordance with prevailing theories and standards."

"This thesis covered the income tax treatment of leasing transaction in PT. Y. The topic was chosen after the writer have had seen so many regulation about leasing practical. It became a curiosity for the author, whether some regulation does not match to other, or the confusion that might happen among the users. Subject matter of these researches is what the tax clerk might do in a leasing transaction to meet the income tax system regulation. With a list, taxation duty that has been accomplished by PT Y, divergence that is occurred in the leasing, and the efforts in order to make the leasing transaction is more appropriate to the tax income regulation. The research method is a descriptive approach to the case study, which is a research about status of the subject matter that links with some specific phase.Leasing defined as a practical of cost activity that supply capital goods according to either option right or non-option right to some lessee to used for the installment. There are draft theories in this thesis. First, economy principle from a leasing transaction which contain leasing that define from various theories and the divergence in leasing with a transaction such as renting activity, hire purchase, installment sales and credit loan, the advantage and disadvantage of a leasing transaction activity. Second, taxes, which generally contain tax definition, basic law of tax in Indonesia, taxes from various opinions, tax function and tax principle. Third, the tax and account treatment of leasing transaction, tax and account treatment from a leasing transaction as well.Income tax system from a leasing transaction is contained with tax income policy, act of tax linking to a leasing transaction, which is the decree of the republic of Indonesia and Exposure Draft as well. The Author also adding the certainty rules that is interrelated with leasing industries in Indonesian which contains Presidential decree of the Republic of Indonesia about the financing institution, circular letter from the Ministry of Finance Affairs, Ministry of Industrial Affairs, and Ministry of commerce Affairs about the operation license of the leasing company, the regulation, and the implementation systems of financing institution.Author has had interviewing PT Y as a lesser, some lessee from PT Y and tax staff in Madya Tax Service Office Central of Jakarta and Central Tax Office of Directorate General of Taxation as research object to build the body of work in this thesis. From the interviewed, they had given the answers of the subject matters in this thesis for the author. The taxes staff had suggested the author to review some tax policy. Capital goods grouping that mentioned in the Decree of the Minister of Finance of the Republic of Indonesia which had been adapted to a valid income tax law. Whereas from the lesser and lessee, the author obtaining some complains due to the divergence which are occurred in the fields and the lack of comprehension of the taxation rules from the lessee: Therefore, the author has obtained more comprehension about the cases that related with a leasing transaction which occur in the fields it self.The interviewed with all those three parties has been analyzed by the author is connected to subject matter in these thesis. And it could be connected as well with income tax policy and the implementation regulation upon leasing transaction. The author found that implementation regulation of tax is still inappropriate yet one and another. The unstable and inappropriate law could merge some problem, which caused the lesser, and the country loosed.There are some conclusion from these research which is the lesser had claimed that the tax clerk ask for the fee, but that was before Madya Tax Service Office had been formed. Some more, there is lack of knowledge of the tax clerk according to leasing transaction's policy. According to the conclusion above, Tax Commission has changed all the Tax Service Office into Madya Tax Service Office, such as Tax Service Office Madya central of Jakarta. Training and education are suggested to tax clerk to enhance human resource among Directorate General of Taxation."

"Laporan magang ini menganalisis perlakuan akuntansi dan prosedur audit atas sewa pembiayaan kapal FRU LNG. Perlakuan akuntansi dianalisis berdasarkan ISAK 8 dan PSAK 30. PT BRW adalah perusahaan operator kapal pada perjanjian Build Operate Transfer BOT yang bertindak sebagai lessor. Berdasarkan hasil analisis, perlakuan akuntansi sewa pembiayaan telah sesuai dengan PSAK. Prosedur audit yang dilakukan KAP GRN Indonesia telah sesuai dengan standar audit yang berlaku.

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The internship report is aimed to analyze accounting treatment and audit procedures of finance lease of FRU LNG vessel. Accounting treatment is analyzed based on ISAK 8 and PSAK 30. PT BRW is a vessel operator based on Build Operate Transfer BOT agreement acting as a lessor. Analysis result shows that finance lease accounting treatment in accordance with PSAK. Audit procedures performed by KAP GRN Indonesia is in accordance with applicable audit standard."

"Laporan magang ini membahas mengenai perlakuan akuntansi atas perjanjian sewa antara PT PIE dengan PT PKG serta prosedur audit atas akun aset tetap pada PT PIE. Studi kasus ini bersifat deskriptif serta menjelaskan mengenai kerja praktek yang dilakukan di PT PIE yang akan dibandingkan dengan ISAK 8, PSAK 16, PSAK 30, dan PSAK 26. Berdasarkan hasil analisis, disimpulkan bahwa perlakuan akuntansi atas perjanjian sewa antara PT PIE dengan PT PKG telah sesuai dengan PSAK yang berlaku. Serta tahap pelaksanaan audit yang dijalankan oleh tim audit KAP PwC atas akun aset tetap telah sesuai dengan teori dan standar yang berlaku.

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This internship report discusses the analysis of the accounting treatment of lease agreement between PT PIE and PT PKG and the audit procedires for fixed asset on PT PIE. This descriptive case study is based on the internship activity held in PT PIE which will be compared to ISAK 8, PSAK 16, PSAK 30, and PSAK 26. Based on the analysis, it is concluded that the accounting treatment of lease agreement between PT PIE and PT PKG is in accordance with the applied accounting standard (PSAK). Also, the audit procedures that is conducted by KAP PwC on fixed asset is in accordance with the applied auditing standards and theories."

"Penelitian ini bertujuan untuk menganalisis perlakuan akuntasi atas modifikasi kontrak sewa pesawat pasca Penundaan Kewajiban Pembayaran Utang (PKPU), menganalisis insentif manajemen dan peranan auditor dalam pemilihan kebijakan akuntansi dari perspektif Teori Akuntansi Positif (PAT) dan Teori Keagenan. Penelitian ini menggunakan pendekatan studi kasus dengan PT IB sebagai objek penelitian. Sumber data penelitian mencakup data primer melalui wawancara dan reviu kontrak, serta data sekunder berupa laporan keuangan, PSAK 71, PSAK 73, dan publikasi IFRIC. Studi kasus ini menunjukkan bahwa perlakuan akuntansi atas pengampunan sebagian liabilitas sewa jatuh tempo berdasarkan ketentuan modifikasi sewa PSAK 73 sudah tepat. Pengampunan tidak dapat diakui sebagai keuntungan menurut PSAK 71 karena pengampunan tidak bersifat sukarela dan merupakan hasil putusan pengadilan yang bersifat memaksa dan wajib dipatuhi semua pihak. Tidak terdapat perbedaan perlakuan akuntansi atas modifikasi kontrak sewa go-forward yang diturunkan tarif sewa tetapnya, baik yang diperpanjang maupun tidak diperpanjang. Kebijakan akuntansi oleh PT IB atas pembayaran sewa dengan mekanisme power-by-hour (PBH) selama periode grace period adalah tidak tepat karena tidak memenuhi defenisi pembayaran sewa tetap secara substansi sesuai dengan ketentuan PSAK 73. Berdasarkan observasi selama proses penentuan perlakuan akuntansi atas modifikasi kontrak sewa, dapat disimpulkan bahwa terdapat insentif manajemen untuk memilih perlakuan akuntansi untuk menjaga kinerja laba rugi tahun berjalan sesuai hipotesis bonus. Auditor telah melakukan fungsinya untuk memverifikasi perlakuan akuntansi atas modifikasi kontrak sewa sehingga informasi yang disajikan oleh Manajemen dalam laporan keuangan auditan sudah wajar dan sesuai sesuai dengan standar akuntansi yang berlaku.

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This research aims to analyze the accounting treatment of aircraft lease contracts modifications post Suspension of Payment (PKPU) and analyze management’s incentive and the role of auditor during accounting policy selection from the perspective of Positive Accounting Theory (PAT) and Agency Theory. This research uses a case study approach with PT IB as the research object. Sources of research data include primary data through interviews and review of contract, as well as secondary data such as financial statements, PSAK 71, PSAK 73, and IFRIC publications. This case study shows that accounting treatment for the partial forgiveness of overdue lease liabilities based on lease modification provision under PSAK 73 is appropriate. The partially forgiven overdue lease liabilities cannot be recognized as gain under PSAK 71 since it is not a voluntary forgivess, instead a result of court ruling, making it legally binding and obligatory for all parties involved. There is no difference in accounting policy for go-forward lease with reduction of fixed lease payment, both for extended and not extended contracts. Accounting treatment made by PT IB for for lease payment under PBH mechanism is inappropriate since it does not meet the defenition of in-substance fixed payment based on PSAK 73 provision. Based on observation during the accounting policy selection for lease contract modification, it is concluded that there management has incentive to select certain accounting treatment that improve the current year profit which is in line with the bonus hypotesis. Auditors have carried out their function to verify the accounting treatement for lease contract modification so the financial informations prepared by the management in the audited financial statement have been fair and in accordance with the applicable accounting standards."

"Skripsi ini membahas mengenai pengaturan sewa guna-usaha dengan objek kapal di Indonesia serta dampak tidak diratifikasinya Konvensi Penahanan Kapal (Arrest of Ships) terhadap Lessor (Perusahaan Pembiahyaan Dalam Negeri) dan pengaruhnya terhadap perjanjian sewa guna-usaha. Penulis memperoleh kesimpulan bahwa dengan tidak diratifikasinya konvensi tersebut memiliki dampak yang cukup signifikan kepada Lessor serta berpengaruh terhadap kegiatan pembiayaan kapal melalui sewa guna-usaha di Indonesia. Ratifikasi atas Konvensi Penahanan Kapal merupakan suatu aspek legal dalam pembiayaan kapal melalui sewa guna-usaha, namun hingga saat ini ratifikasi atas konvensi tersebut masih belum terlaksana.

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This thesis discussed the regulation of the leasing of ship as well as the impact to the Lessor (National Finance Company) regarding to the Convention on the Arrest of Ships which has not been ratificated and the effect to the lease contract. Author concluded that ratification of the Convention on Arrest of Ships which has not been carried out since today have a significant impact to the Lessor as well as effects the transaction of ship financing through leasing in Indonesia. Ratification of the Convention on the Arrest of Ships plays as an important role as one the legal aspect in ship financing through leasing, but until today the ratification of the convention mentioned has not been carried out."

"Pertumbuhan penduduk di Indonesia yang dinamis setiap tahunnya menuntut pemerintah untuk melakukan penambahan di bidang pengadaan sarana dan prasarana untuk kepentingan umum, di dalam pemenuhannya pemerintah memerlukan dana yang tidak hanya dapat di tanggung oleh APBN Anggaran Pendapatan dan Belanja Negara atau pun APBD Anggaran Pendapatan dan Belanja Daerah. Pemerintah melakukan insiatif terbaru dalam menjalankan pemenuhan pembangunan nasional yaitu dengan menjalin kerja sama dengan pihak swasta dengan bentuk kerjasama yang sering dilakukan pemerintahyaitu dengan sistem Build Operate and Transfer BOT. Tujuan penelitian ini adalah untuk menganalisis perlakuan perpajakan terhadap kerjasama sewa beli pembangkit listrik antara PT XYZ dengan PT PLN Persero. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif dan teknik pengumpulan data studi literatur dan studi lapangan berupa wawancara mendalam. Hasil penelitian menunjukkan transaksi kerjasama dikondisi factual yang terjadi terdapat perbedaan-perbedaan dalam mengimplementasikan suatu kebijakan baik publik maupun pajak dan tidak sesuai dengan konsep yang ada. Akibatnya terjadi sengketa pajak atas kerjasama ini. Sengketa ini muncul karena ada perbedaan pendapat mengenai nature transaksinya apakah masuk ke dalam sewa menyewa atau masuk ke dalam penjualan.

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Every year the growth of population in Indonesia push the government to make improvements in the field of procurement of public facilities and infrastructure,which fulfillment of the government requires funds that can not only be provided by the State Budget of Revenue and Expenditure APBN or the Budget of Regional Revenue and Expenditure APBD. The Government has initiated to fulfill the national development by cooperating with the private sector in the form of cooperation which is Build Operate and Transfer BOT system.

The purpose of this study is to analyze the tax treatment on the purchase of power plants between PT XYZ and PT PLN Persero. This study used a qualitative approach with the aim of descriptive research and data collection techniques of literature study and field study in the form of in depth interviews.

The result of the research shows that the factual transaction in factual condition happened there are differences in the implementation of a policy both public and tax and not in accordance with the existing concept. As a result there is a tax dispute over this cooperation. This dispute occurs because of differences of opinion regarding the nature of the transaction whether entering into a lease or into the sale."