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ASET Rp 1,000,000,000

ALTERNATIF PEMBIAYAAN ASET


1 HUTANG BANK Rp 1,000,000,000
2 CASH/EMISI SAHAM Rp 1,000,000,000
LEASING (AKUNTANSI KEUANGAN) Rp 1,000,000,000
3 LEASING DENGAN HAK OPSI/FINANCIAL LIST

SKEMA HUTANG BANK 2010


LABA BERSIH SEBELUM PAJAK Rp 1,880,000,000
PAJAK TERUTANG Rp 470,000,000

SEMA EMISI SAHAM


LABA BERSIH SEBELUM PAJAK Rp 2,000,000,000
PAJAK TERUTANG Rp 500,000,000

SKEMA LEASING (DENGAN HAK OPSI)


LABA BERSIH SEBELUM PAJAK Rp 1,880,000,000
KOREKSI FISKAL POSITIF Rp 125,000,000
KOREKSI FISKAL NEGATIF (BEBAN LEASING) Rp 255,000,000
LABA PENGHASILAN KENA PAJAK Rp 1,750,000,000
PAJAK TERUTANG Rp 437,500,000
HUTANG DEPRESIASI BEBAN BUNGA MODAL SAHAM
Rp 1,000,000,000 Rp 125,000,000 Rp 120,000,000
Rp 125,000,000 Rp 1,000,000,000
Rp 1,000,000,000 Rp 125,000,000 Rp 120,000,000

2011 2012 2013 2014


Rp 1,880,000,000 Rp 1,880,000,000 Rp 1,880,000,000
Rp 470,000,000 Rp 470,000,000 Rp 470,000,000

Rp 2,000,000,000 Rp 2,000,000,000 Rp 2,000,000,000


Rp 500,000,000 Rp 500,000,000 Rp 500,000,000

Rp 1,880,000,000 Rp 1,880,000,000 Rp 1,880,000,000


Rp 125,000,000 Rp 125,000,000 Rp 125,000,000
Rp 255,000,000 Rp 255,000,000 Rp 255,000,000
Rp 1,750,000,000 Rp 1,750,000,000 Rp 1,750,000,000
Rp 437,500,000 Rp 437,500,000 Rp 437,500,000
BEBAN LEASING

Rp 375,000,000

2015 2016 2017 2018


2019

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