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    Intermediate Debt and Leasing: Debagus Subagja

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    Debagus Subagja
    1. The document discusses calculating annual installment payments and interest for a 10-year loan with 5% annual interest to purchase a machine worth Rp.1,000,000. It provides the formula to calculate the annual payment. 2. It also discusses calculating the profit from a 5-year lease of equipment worth Rp.10 million with a residual value of Rp.1 million and 10% annual interest. 3. The final section presents a case study where a company is deciding whether to lease or purchase a $10,000 pipe boring machine that would save $6,000 annually in electricity. It would be leased for $2,500 annually over 5 years.

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    Intermediate Debt and Leasing: Debagus Subagja

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    Debagus Subagja
    91 views12 pages
    1. The document discusses calculating annual installment payments and interest for a 10-year loan with 5% annual interest to purchase a machine worth Rp.1,000,000. It provides the formula to calculate the annual payment. 2. It also discusses calculating the profit from a 5-year lease of equipment worth Rp.10 million with a residual value of Rp.1 million and 10% annual interest. 3. The final section presents a case study where a company is deciding whether to lease or purchase a $10,000 pipe boring machine that would save $6,000 annually in electricity. It would be leased for $2,500 annually over 5 years.

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    1. The document discusses calculating annual installment payments and interest for a 10-year loan with 5% annual interest to purchase a machine worth Rp.1,000,000. It provides the formula to calculate the annual payment. 2. It also discusses calculating the profit from a 5-year lease of equipment worth Rp.10 million with a residual value of Rp.1 million and 10% annual interest. 3. The final section presents a case study where a company is deciding whether to lease or purchase a $10,000 pipe boring machine that would save $6,000 annually in electricity. It would be leased for $2,500 annually over 5 years.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    91 views12 pages

    Intermediate Debt and Leasing: Debagus Subagja

    Uploaded by

    Debagus Subagja
    1. The document discusses calculating annual installment payments and interest for a 10-year loan with 5% annual interest to purchase a machine worth Rp.1,000,000. It provides the formula to calculate the annual payment. 2. It also discusses calculating the profit from a 5-year lease of equipment worth Rp.10 million with a residual value of Rp.1 million and 10% annual interest. 3. The final section presents a case study where a company is deciding whether to lease or purchase a $10,000 pipe boring machine that would save $6,000 annually in electricity. It would be leased for $2,500 annually over 5 years.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 12

    Intermediate Debt and Leasing

    Debagus Subagja
    Politeknik negeri bandung D4 akuntansi manajemen pemerintah 2013

    National Yunlin university of science and technology S2 keuangan 2019


    Soal 1
    Sebuah perusahaan akan membeli sebuah mesin dengan harga
    Rp.1.000.000 dan akan meminjam uang ke bank untuk membeli mesin
    tersebut dengan pembayaran 10 tahun danbung 5% per tahun dihitung
    dari sisa pinjaman. Jabarkan pokok pembayaran dan bunga pertahunnya!

    Cari tahu angsuran pertahun:


    R=P/PVIFA
    R=angsuran, P=Total Pinjaman,
    PVIFA=Present Value Interest Factors Annuity
    1
    PVIFA =  1 −
    ( 1 +𝑟 ) 𝑛
    𝑟

    PVIFA=7,722

    R=P/PVIFA
    R=1.000.000/7,722
    R=Rp.129.500
    Leasing
    Misalkan lessor setuju untuk membeli perlengkapan dengan harga
    Rp.10 Juta dan meng”lease”kan aktiva tersebut untuk waktu 5 tahun,
    dan mempunyai nilai residu Rp.1 Juta. Dengan bunga 10%. Hitung profit
    dari mengleasingkan aktiva tersebut!

    Harga beli = PV sewa


    1
    tahunan + PV nilai residu
     1 −
    𝑛   1
    ( 1 +𝑟 )
    𝑟
    (1+𝑟 )𝑛

    Sewa tahunan=2.474.018
    Profit=13.370.090-10.000.000=370.090
    leasing
    Kasus
    The International Boring Machine Corporation (IBMC) makes a pipe-boring machine
    that can be purchased for $10,000. Tasha has determined that it needs a new
    machine, and the
    IBMC model will save Tasha $6,000 per year in reducesd electricity bills for the next
    five years.
    Tasha has a corporate tax rate of 21 percent. For simplicity, we assume that five-year
    straight-line depreciation will be used for the pipe-boring machine; after five years,
    the machine will be worthless.
    Johnson Leasing Corporation has offered to lease the same pipe-boring machine to
    Tasha for lease payments of $2,500 paid at the end of each of the next five years.
    With the lease, Tasha would remain responsible for maintenance, insurance, and
    operating expenses.
    Harga mesin = $10,000
    Tax rate = 21%
    N = 5 tahun
    Lease payment = $2,500/year
    1. If the machine is leased, Tasha must make a lease payment of
    $2,500 each year. However, lease payments are fully tax deductible,
    so the aftertax lease payment would be $2,500 × (1 − .21) = $1,975.
    This is a cost of leasing instead of buying.
    2. If the machine is leased, Tasha does not own it and cannot
    depreciate it for tax purposes. The depreciation would be $10,000/5
    = $2,000 per year. A $2,000 depreciation deduction generates a tax
    shield of $2,000 × .21 = $420 per year. Tasha loses this valuable tax
    shield if it leases, so this is a cost of leasing.
    3. If the machine is leased, Tasha does not have to spend $10,000 today
    to buy it. This is a benefit from leasing.
    Tugas
    Pemulihan ekonomi ternyata benar-benar terjadi, bahkan melebihi dari
    prediksi. Untuk itu dibutuhkan peralatan pabrik tambahan yang saat ini
    harganya Rp.10.000.000. Sebuah lembaga keuangan menyanggupi
    pengadaan peralatan pabrik tersebut, dengan angsuran per tahun
    secara anuitas, selama 7 kali angsuran, tingkat bunga 10% per tahun,
    dihitung dari sisa pinjaman. Berapa angsuran per tahun peralatan
    pabrik tersebut? Buatlah tabel perhitungan, sehingga proporsi angsuran
    pokok dan proporsi bunga per tahun terlihat dengan jelas.

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