THE ANALYSIS OF THE TAX ACCOUNTING TREATMENT ON THE COST OF THE RENTAL BUILDINGS AND VEHICLES ON BANK SYARIAH MANADO

Abstract

One type of financing capital goods from external sources that have been widely used in Indonesia in addition to a loan from the bank is financing lease (leasing). Through leasing, companies can optimize the economic resources of the company to gain advantage over the use of such capital goods of the company's operational activities. The implementation of the lease itself has been stipulated in the tax laws. The treatment for taxation of course have differences with commercial accounting treatment due to the tax provisions that specifically govern them.The purpose ofthis study is to determinethe accounting treatmentof tax onthe cost ofthe rentalof buildingsand vehicleson Bank Syariah Mandiri Manado. The method usedin this researchis the descriptive method. The results shows that Bank Syariah Mandiri has not implementedthe tax accounting for the cost of the rentalof buildingsand vehicles. The management of Bank Syariah Mandiri should calculate the cost ofthe leaseunder the terms of taxation due to the amount ofincome taxpayable which should be based on tax regulations.

Keywords: tax accounting, leasing