PERENCANAAN PAJAK DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN MOBIL AMBULANS SECARA TUNAI, KREDIT BANK DAN LEASING DENGAN HAK OPSI UNTUK MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN DI RUMAH SAKIT SUMBER HIDUP

Abstract

One of many ways for the taxpayer to do saving on tax payments is tax planning. Tax planning can be done to obtain new fixed assets. To purchase fixed assets can be done with cash purchasing, bank credit and finance lease. Sumber Hidup Hospital is planning to buy three new ambulance units and has never purchase an ambulance unit before. The purpose of this research are to analyze the comparison of the taxes saving among three alternatives to purchase the ambulance units and also to decide which one is the best alternative way for Sumber Hidup Hospital to purchase the ambulance units that generate the greatest tax saving. Data is collected by preliminary surveys and field studies. Field studies are done with interview, observation and documentation. The results shows that finance lease generate tax saving as much as IDR 96,817,936.57 when compared to cash purchasing. Meanwhile, if compared to the bank credit, the tax saving that earned is IDR 22,191,706.28. Based on the present value, finance lease also generate tax saving as much as IDR 99,022,648.95 when compared to cash purchasing. When compared with the bank credit, the tax saving that earned is IDR 29,711,360.45. The tax saving also enables to save cash outflow. The conclusion of this research is the Sumber Hidup Hospital should use the finance lease as the best alternative, because this alternative generate the greatest tax saving.