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"This thesis is discussing about possibility of tax evasion in leasing transaction with option rights (finance lease). The study is using qualitative inquiry method with analytic descriptive type, which analyzed the described data collection from the inquiry, in order to obtain conclusions and provides necessary advises in relation to the results. Data collecting was performed through documentation research and field study.Basically, leasing transaction is leasing the use of an object that provides economical ability addition such revenues to performing parties. The lease party will gain revenue in a form of leasing payments, while to the lessee the leased object is used to add their production capacity, which lastly increasing their profit. Revenue accepted by these leasing parties is a tax object that adds the taxpayer's properties; therefore, the revenue obtained from such leasing is one of the country's revenue resources.For leasing activities, the government has issued a taxation regulation that facilitates companies who tend to invest, but not having capital in cash, they could purchase through a leasing, where the completion of its main price can be burdened.The main issue discussed in this study is: whether the taxation regulation of the leasing with options revenue is precise?Discussion in this thesis is to expose whether the effective taxation regulation to finance lease is precise and comply to its transaction substances thus far. In addition, also studying possibilities of tax evasion that able use by the concerned parties within a finance lease.The study results showed that the substance of a leasing with options is a finance transaction, and it is not a lease transaction for the properties ownership is eventually on the lessee, and the lesser functions only as an affording party for the purchase. Therefore, regulations that cope with its taxation shall be adjusted.The leasing with option performance is not comply to the deductible-taxable principles, because of installment paid by the lessee in every period, which comprises the main installment plus leasing reward, is a deductible expense of the lessee. In the other side, the lessee is only recognized revenue from its leasing reward, thus the tax-object to the lessee is the accumulation of entire accepted leasing rewards.In the leasing with option, the lessee taking the benefit of leasing deadline that has shorter period than the leased object's economical age, as noted on the Decree of Financial Minister of the Republic of Indonesia no. 1169/KMK.01/1991 regarding the Leasing. This is caused by a quite short term, lessee is able to have the property and its cost is mostly burdened as a revenue deductive, which surely profitable in a view of taxation. In the late of leasing term, lessee is only booked the cost of the leased object, worth to its residual value, which will deduct with its economical age. For this accelerated depreciation, there will be an opportunity to evade tax or lessen its tax burden.By concerning finance lease as a cost transaction, will making lessee not hanker to execute early termination for there is no more incentive or a tax evasive opportunity able to use through installment recognition as a deductible expense.To cope with the problem, suggested that the government to review the related regulations to taxation against finance lease, thus its taxing basis complies with its transaction substances. And also to suggest the government to procure anticipation means of tax evasion on finance lease by issuing a relevant regulation."

"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."