PENILAIAN LEASING SEBAGAI ALTENATIF PEMBIAYAAN PADA PT ADHI KARYA CABANG II PADANG”

In meeting the demand for capital goods can be done by purchase or by lease (leasing). To carry out its business, PT. Adhi Karya Padang Branch require require some type of heavy equipment, this equipment is usually obtained by the company through lease (leasing). Although these tools can be purchased in cash from the supplier to borrow money from the bank, but the PT. Adhi Karya Branch-Champaign decided to capitalize on the lease (leasing) because it is much more efficient than menggunaklan purchased with cash and bank loans. With the lease agreement, the company will gain many advantages of which can save the cost of depreciation and income taxes. In addition to the lease agreement, with the option for the lessee then allow PT. Adhi Karya could always have the goods the new capital requirements so that companies can save the cost of maintenance (maintenance costs), meaning that if the lease agreement has expired where the goods are in "lease "PT Adhi Karya do not need it anymore, companies can lease other items as may be required so that the company does not have to buy the half-life of the given item aged quite high maintenance costs.