{"id":16100,"date":"2024-02-16T20:36:25","date_gmt":"2024-02-16T13:36:25","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=16100"},"modified":"2025-03-05T09:17:23","modified_gmt":"2025-03-05T02:17:23","slug":"leasing-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/leasing-adalah\/","title":{"rendered":"Leasing Adalah: Definisi, Istilah, Tujuan, Jenis, serta Kelebihannya"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Anda mungkin pernah mendengar istilah <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\">. Secara garis besar, <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">adalah penyewaan aset dengan pembayaran setiap jangka waktu tertentu. Hal ini<\/span><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><span style=\"font-weight: 400;\">mempermudah suatu entitas untuk menggunakan aset tanpa harus mengeluarkan uang yang banyak dalam satu waktu karena akan<\/span><span style=\"font-weight: 400;\">\u00a0terbayar secara periodik. Saat ini, banyak perusahaan yang menyediakan layanan <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\">, seperti PT. Federal International Finance (FIF), PT. BCA Finance, dan PT. Adira Dinamika Multi Finance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Walaupun sama-sama ada kewajiban pembayaran rutin, <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">tidak sama dengan kredit. <\/span><i><span style=\"font-weight: 400;\">Leasing <\/span><\/i><span style=\"font-weight: 400;\">adalah meminjam aset milik penyedia, lalu membayarnya secara berkala. Ketika periodenya berakhir, Anda masih punya pilihan untuk mengembalikannya, membelinya, atau memperpanjang masa sewa. Sementara itu, kredit adalah meminjam uang ke pihak tertentu untuk membeli barang, lalu menggunakannya sambil mengganti uang yang Anda pinjam. Ketika pembayarannya sudah lunas, barang tersebut sepenuhnya menjadi milik Anda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk memahaminya<\/span><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><span style=\"font-weight: 400;\">secara lebih mendalam, simak penjelasan di bawah ini yang membahas tentang definisi, istilah, tujuan, jenis, serta kelebihan leasing dan penggunaan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">Software Akuntansi<\/a> untuk melakukan perhitungannya secara cepat dan efisien.<\/span><\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#pengertian\"><em>Leasing<\/em><\/a><span style=\"font-weight: 400;\"><em>\u00a0<\/em>adalah suatu proses penyediaan aset yang dilindungi oleh kontrak <\/span><i><span style=\"font-weight: 400;\">(lease)<\/span><\/i><span style=\"font-weight: 400;\"> antara penyedia <\/span><i><span style=\"font-weight: 400;\">(lessor) <\/span><\/i><span style=\"font-weight: 400;\">dan penyewa <\/span><i><span style=\"font-weight: 400;\">(lessee)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li aria-level=\"1\"><a href=\"#jenis\">Jenis-jenis\u00a0<em>leasing<\/em><\/a> ada 4, yaitu <em>capital leasing,\u00a0<\/em><em>operating leasing, leveraged<\/em> lease, dan<em> cross-border lease.<\/em><\/li>\n<li aria-level=\"1\"><a href=\"#kelebihan\">Kelebihan\u00a0<em>leasing<\/em><\/a> meliputi arus kas yang seimbang, aset berkualitas, penggunaan modal yang baik, mengurangi pajak, utang tidak masuk neraca, dll.<\/li>\n<li aria-level=\"1\">Mengelola aktivitas keuangan seperti\u00a0<em>leasing<\/em> di perusahaan membutuhkan bantuan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi yang lengkap<\/a>. HashMicro dengan fitur\u00a0<em>cash flow forecasting<\/em> dan pembuatan laporan keuangan otomatis dapat mempersingkat waktu Anda.<\/li>\n<\/ul>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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\/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; 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Dengan kata lain, <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">adalah suatu aktivitas keuangan yang berhubungan dengan transfer barang modal untuk penggunaan sementara dalam jangka waktu tertentu. Dalam kontrak itu, terdapat ketentuan mengenai akuisisi dan penggunaan aset beserta biaya yang terkait. Kontrak tersebut merupakan jaminan agar <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">mendapat aset dan <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">mendapat pembayaran teratur selama periode penyewaan. Baik <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">maupun <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">akan mendapat konsekuensi jika mereka tidak mematuhi kontrak. Setelah proses penyerahan, ada baiknya <em>lessee\u00a0<\/em>menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/smart-asset-solution\" target=\"_blank\" rel=\"noopener\">Software Manajemen Aset<\/a> untuk memantau penggunaan aset secara\u00a0<em>real time<\/em>.<\/span><\/p>\n<p>Baca juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-manajemen-aset\/\" target=\"_blank\" rel=\"noopener\">Hindari 4 Masalah Berikut dengan Sistem Manajemen Aset<\/a><\/p>\n<h2 id=\"beberapa\"><b>Beberapa Istilah dalam <\/b><b><i>Leasing <\/i><\/b><b>beserta Artinya<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Anda sudah tahu arti dari kata <\/span><i><span style=\"font-weight: 400;\">lease<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><span style=\"font-weight: 400;\">, dan <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">dari penjelasan di bagian sebelumnya. Namun, istilah yang berkaitan dengan <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">tidak berhenti sampai di situ. Masih banyak istilah lain dalam dunia penyewaan aset. Berikut adalah beberapa istilah dalam <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">yang perlu Anda ketahui:<\/span><\/p>\n<ul>\n<li><b><i>Lease term or period: <\/i><\/b><span style=\"font-weight: 400;\">suatu periode ketika perjanjian yang tertera dalam <\/span><i><span style=\"font-weight: 400;\">lease <\/span><\/i><span style=\"font-weight: 400;\">berlaku<\/span><\/li>\n<li aria-level=\"1\"><b><i>Residual value: <\/i><\/b><span style=\"font-weight: 400;\">perkiraan nilai aset tetap pada akhir masa sewa atau <\/span><i><span style=\"font-weight: 400;\">useful life<\/span><\/i><\/li>\n<li aria-level=\"1\"><b><i>Security deposit: <\/i><\/b><span style=\"font-weight: 400;\">jaminan berupa pemberian uang oleh <\/span><i><span style=\"font-weight: 400;\">lessee<\/span><\/i><span style=\"font-weight: 400;\"> kepada <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><span style=\"font-weight: 400;\"> untuk menunjukkan keseriusannya dalam penyewaan<\/span><\/li>\n<li aria-level=\"1\"><b><i>Sales and leaseback: <\/i><\/b><span style=\"font-weight: 400;\">salah satu cara perusahaan untuk menambah kas, yaitu pihak yang menjual aset ke <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">akan menjadi <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">di periode penyewaan berikutnya agar dapat menggunakan aset yang sama<\/span><\/li>\n<li aria-level=\"1\"><b><i>End-of-term options: <\/i><\/b><span style=\"font-weight: 400;\">pilihan ketika masa <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\"> telah habis, di antaranya penjualan aset, perpanjangan sewa, atau pengembalian aset ke <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><\/li>\n<li aria-level=\"1\"><b><i>Termination sum: <\/i><\/b><span style=\"font-weight: 400;\">biaya yang harus dibayar oleh <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">jika mereka ingin mengakhiri sewa sebelum tanggal yang telah ditentukan, <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">berhak untuk meminta <\/span><i><span style=\"font-weight: 400;\">termination sum <\/span><\/i><span style=\"font-weight: 400;\">sesuai jumlah uang sewa yang belum terbayar<\/span><\/li>\n<li aria-level=\"1\"><b><i>Early termination: <\/i><\/b><span style=\"font-weight: 400;\">menghentikan <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\"> sebelum periodenya berakhir<\/span><\/li>\n<\/ul>\n<h2 id=\"tujuan\"><b>Tujuan <\/b><b><i>Leasing<\/i><\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\">Leasing <\/span><\/i><span style=\"font-weight: 400;\">memiliki beberapa tujuan. Pertama, mengurangi pajak yang harus kedua belah pihak bayar. <\/span><i><span style=\"font-weight: 400;\">Lessor<\/span><\/i><span style=\"font-weight: 400;\"> sebagai penyedia aset dapat mengklaim depresiasi, sedangkan <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">dapat mengklaim <\/span><i><span style=\"font-weight: 400;\">master limited partnership <\/span><\/i><span style=\"font-weight: 400;\">(MLP), yaitu bisnis dalam bentuk kemitraan terbatas yang diperdagangkan secara publik, lalu mendapatkan pengurangan pajak dengan cara yang mirip.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kedua, menghindari kepemilikan beserta risikonya untuk mencegah investasi uang ke dalam aset. Secara tidak langsung, hal ini menjaga <\/span><i><span style=\"font-weight: 400;\">leverage<\/span><\/i><span style=\"font-weight: 400;\">,<\/span> <span style=\"font-weight: 400;\">atau utang untuk membeli suatu aset, tetap rendah sehingga kesempatan untuk meminjam uang tetap terbuka. Dengan <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\">, suatu entitas dapat menyewa aset dengan mudah, meskipun harganya sangat tinggi. Sementara itu, <\/span><i><span style=\"font-weight: 400;\">lease <\/span><\/i><span style=\"font-weight: 400;\">melindungi <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">dari segala kerusakan atau perubahan yang mungkin dilakukan terhadap asetnya.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Lease <\/span><\/i><span style=\"font-weight: 400;\">juga penting bagi <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">agar <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">tidak seenaknya menaikkan harga sewa, kecuali jika kontraknya berakhir atau diperpanjang. <\/span><i><span style=\"font-weight: 400;\">Lease <\/span><\/i><span style=\"font-weight: 400;\">berguna untuk mencegah perselisihan yang mungkin terjadi antara penyedia dan penyewa.<\/span><\/p>\n<p>Memaksimalkan tercapainya tujuan <em>leasing<\/em> ini dapat dilakukan dengan berkolaborasi dengan\u00a0<em>software\u00a0<\/em>akuntansi terpercaya, seperti HashMicro. Coba demo gratisnya sekarang dan temukan kemudahan di dalamnya.<\/p>\n<p><span style=\"font-weight: 400;\"><style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div><\/span><\/p>\n<h2 id=\"jenis\"><b><span id=\"jenis\">Jenis-jenis <\/span><\/b><b><i>Leasing<\/i><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ada banyak tipe <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">yang disesuaikan dengan ragam kebutuhan manusia. Di bawah ini adalah empat jenis <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">yang sering digunakan beserta penjelasan singkatnya:<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">1. <em>Capital<\/em><\/span><i><span style=\"font-weight: 400;\"> lease <\/span><\/i><span style=\"font-weight: 400;\">(sewa modal)<\/span><\/h3>\n<p><i><span style=\"font-weight: 400;\">Capital lease <\/span><\/i><span style=\"font-weight: 400;\">adalah kontrak yang memberi hak kepada penyewa untuk menggunakan aset secara sementara dan memiliki karakteristik ekonomi seperti kepemilikan aset untuk tujuan akuntansi. <\/span><i><span style=\"font-weight: 400;\">Lease <\/span><\/i><span style=\"font-weight: 400;\">jenis ini mewajibkan penyewa untuk memesan aset dan liabilitas yang terkait dengan <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">jika kontrak sewanya memenuhi persyaratan khusus. Secara teknis, <\/span><i><span style=\"font-weight: 400;\">capital lease <\/span><\/i><span style=\"font-weight: 400;\">adalah perjanjian sewa. Namun, seperti yang tertera dalam Generally Accepted Accounting Principles (GAAP), <\/span><i><span style=\"font-weight: 400;\">capital lease <\/span><\/i><span style=\"font-weight: 400;\">bisa dilihat sebagai pembelian aset jika memenuhi kriteria tertentu. Sewa modal dapat berdampak pada laporan keuangan perusahaan, beban bunga, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-perhitungan-jurnal-penyusutan-aset-tetap-bagi-perusahaan-beserta-contohnya\/\">jurnal penyusutan<\/a>, aset, dan liabilitas.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. <em>Operating<\/em><\/span><i><span style=\"font-weight: 400;\"> lease<\/span><\/i><span style=\"font-weight: 400;\"> (sewa operasi)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sewa operasi adalah kontrak yang memungkinkan penggunaan aset, tetapi tidak menyatakan hak kepemilikan aset. <\/span><i><span style=\"font-weight: 400;\">Operating lease <\/span><\/i><span style=\"font-weight: 400;\">dianggap sebagai bentuk pembiayaan di luar neraca. Artinya, aset sewaan dan liabilitas yang terkait (contohnya pembayaran sewa di masa depan) tidak termasuk dalam neraca perusahaan. <\/span><i><span style=\"font-weight: 400;\">Lease <\/span><\/i><span style=\"font-weight: 400;\">jenis ini memungkinkan perusahaan untuk tidak menyertakan aset dan liabilitas seharga milyaran, atau bahkan triliunan, ke dalam neraca mereka. Hal ini bertujuan untuk menjaga rasio utang terhadap modal mereka tetap rendah.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135987 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2.png\" alt=\"leasing adalah\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/08\/leasing-adalah-2-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3><span style=\"font-weight: 400;\">3.<\/span><i><span style=\"font-weight: 400;\"> Leveraged lease<\/span><\/i><span style=\"font-weight: 400;\"> (sewa dengan perantara)<\/span><\/h3>\n<p><i><span style=\"font-weight: 400;\">Leveraged lease <\/span><\/i><span style=\"font-weight: 400;\">adalah perjanjian sewa yang dibiayai oleh <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">dengan bantuan dari lembaga keuangan sebagai pihak ketiga. Dalam <\/span><i><span style=\"font-weight: 400;\">leveraged lease<\/span><\/i><span style=\"font-weight: 400;\">, aset disewa menggunakan dana pinjaman. <\/span><i><span style=\"font-weight: 400;\">Lease <\/span><\/i><span style=\"font-weight: 400;\">jenis ini biasanya digunakan ketika entitas tidak memiliki dana untuk membeli aset secara langsung atau tidak ingin menyimpan aset untuk jangka panjang. Jadi, <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">bisa mendapatkan pinjaman senilai aset dan membayarnya kembali selama masa sewa. Pada umumnya, aset seperti mobil, truk, kendaraan konstruksi, dan peralatan bisnis bisa Anda sewakan dengan perantara. Biasanya, entitas hanya menyewa aset, tetapi banyak <\/span><i><span style=\"font-weight: 400;\">leveraged lease <\/span><\/i><span style=\"font-weight: 400;\">yang menawarkan opsi pembelian pada akhir masa sewa.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4.<\/span><i><span style=\"font-weight: 400;\"> Cross-border lease<\/span><\/i><span style=\"font-weight: 400;\"> (sewa lintas batas)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sewa lintas batas merupakan perjanjian sewa antara <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">dan <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">yang berada di dua negara berbeda. Tujuan utama <\/span><i><span style=\"font-weight: 400;\">cross-border lease <\/span><\/i><span style=\"font-weight: 400;\">adalah mengurangi biaya keseluruhan dari <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">dengan memanfaatkan penyusutan pajak <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">untuk mengurangi pendapatan yang terkena pajak <\/span><i><span style=\"font-weight: 400;\">(taxable income)<\/span><\/i><span style=\"font-weight: 400;\"> sehingga biaya sewa yang harus dibayar oleh <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">menjadi lebih rendah. Persyaratan <\/span><i><span style=\"font-weight: 400;\">cross-border lease <\/span><\/i><span style=\"font-weight: 400;\">adalah tarif pajak yang relatif tinggi di yurisdiksi <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><span style=\"font-weight: 400;\">, aturan penyusutan pajak yang cenderung bebas, serta aturan mengenai kepemilikan pajak yang sangat fleksibel atau formal. Biasanya, <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">menggunakan utang <\/span><i><span style=\"font-weight: 400;\">nonrecourse<\/span><\/i><span style=\"font-weight: 400;\">, yaitu pinjaman yang diamankan oleh agunan, untuk menutup sebagian besar biaya peralatan. Penjaminan utang oleh hipotek peralatan dan hak untuk menerima pembayaran selama periode sewa.<\/span><\/p>\n<h2 id=\"kelebihan\"><b><span id=\"kelebihan\">Kelebihan <\/span><\/b><b><i>Leasing<\/i><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sama halnya dengan aktivitas keuangan lainnya, <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">membawa banyak manfaat untuk semua pihak yang terlibat, dalam hal ini <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">dan <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><span style=\"font-weight: 400;\">, yaitu:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Arus kas yang seimbang. <\/b><span style=\"font-weight: 400;\">Pengeluaran terkait <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">akan tersebar dalam beberapa tahun sehingga meringankan beban pembayaran tunai dalam satu waktu. Hal ini membantu bisnis untuk mempertahankan arus kas yang stabil.<\/span><\/li>\n<li aria-level=\"1\"><b>Aset berkualitas. <\/b><span style=\"font-weight: 400;\">Saat melakukan <\/span><i><span style=\"font-weight: 400;\">leasing<\/span><\/i><span style=\"font-weight: 400;\">, kepemilikan aset masih dipegang oleh <\/span><i><span style=\"font-weight: 400;\">lessor<\/span><\/i><span style=\"font-weight: 400;\">, sedangkan <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">hanya membayar biaya sewa. Dengan adanya perjanjian ini, suatu bisnis dapat berinvestasi di aset dengan kualitas tinggi.<\/span><\/li>\n<li aria-level=\"1\"><b>Penggunaan modal yang baik. <\/b><span style=\"font-weight: 400;\">Perusahaan memilih untuk <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">daripada membeli aset sebagai bentuk investasi. Jadi, modal tersebut bisa perusahaan pakai untuk mendanai kebutuhan lainnya atau untuk investasi di masa depan.<\/span><\/li>\n<li aria-level=\"1\"><b>Pengurangan pajak. <\/b><span style=\"font-weight: 400;\">Pengeluaran yang terkait <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">atau pembayaran sewa dianggap sebagai biaya operasional. Jadi, pajak yang berhubungan dengan itu dapat berkurang.<\/span><\/li>\n<li aria-level=\"1\"><b>Utang tidak masuk ke neraca. <\/b><span style=\"font-weight: 400;\">Meskipun biaya sewa mendapat perlakuan yang sama dengan bunga, sewa itu sendiri diperlakukan secara berbeda dari utang. <\/span><i><span style=\"font-weight: 400;\">Leasing ter<\/span><\/i><span style=\"font-weight: 400;\">klasifikasikan sebagai <\/span><i><span style=\"font-weight: 400;\">off-balance sheet debt <\/span><\/i><span style=\"font-weight: 400;\">atau utang yang tidak muncul di neraca perusahaan.<\/span><\/li>\n<li aria-level=\"1\"><b>Perencanaan yang matang. <\/b><span style=\"font-weight: 400;\">Biaya sewa biasanya konstan selama masa pemakaian aset, tenor, atau bisa juga bertambah seiring dengan inflasi. Hal tersebut berguna dalam penyusunan anggaran.<\/span><\/li>\n<li aria-level=\"1\"><b>Pengeluaran modal yang rendah. <\/b><i><span style=\"font-weight: 400;\">Leasing <\/span><\/i><span style=\"font-weight: 400;\">merupakan pilihan yang tepat untuk bisnis yang baru berdiri karena biaya awal dan persyaratan <\/span><i><span style=\"font-weight: 400;\">capital expenditure<\/span><\/i><span style=\"font-weight: 400;\">-nya menjadi rendah.<\/span><\/li>\n<li aria-level=\"1\"><b>Hak terminasi. <\/b><span style=\"font-weight: 400;\">Pada akhir periode <\/span><i><span style=\"font-weight: 400;\">leasing, lessee <\/span><\/i><span style=\"font-weight: 400;\">berhak untuk membeli aset dan mengakhiri kontrak penyewaan. Hal ini menunjukkan fleksibilitas dalam bisnis.<\/span><\/li>\n<li aria-level=\"1\"><b>Pemeliharaan dan layanan khusus. <\/b><span style=\"font-weight: 400;\">Kadang, <\/span><i><span style=\"font-weight: 400;\">lessee <\/span><\/i><span style=\"font-weight: 400;\">dapat memanfaatkan layanan khusus dari <\/span><i><span style=\"font-weight: 400;\">lessor <\/span><\/i><span style=\"font-weight: 400;\">untuk pemeliharaan aset yang akan tersewa. Meskipun biaya sewanya mungkin lebih tinggi, biaya administrasi dan pelayanan secara keseluruhan akan menurun. Pemeliharaan suatu aset, baik yang dalam tahap sewa maupun beli, membutuhkan <a href=\"https:\/\/www.hashmicro.com\/id\/inventaris\" target=\"_blank\" rel=\"noopener\">Sistem <em>Inventory <\/em><\/a>yang baik.<\/span><\/li>\n<\/ul>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\">Leasing <\/span><\/i><span style=\"font-weight: 400;\">adalah proses penyediaan aset yang dilindungi oleh kontrak antara penyedia dan penyewa. Kegiatan ini cocok untuk seseorang yang ingin menggunakan aset tanpa harus membelinya dan menghabiskan banyak uang dalam satu waktu. Selain itu, <\/span><i><span style=\"font-weight: 400;\">leasing <\/span><\/i><span style=\"font-weight: 400;\">merupakan pilihan yang tepat jika Anda menghindari kepemilikan beserta risikonya. Ada beberapa penyesuaian tipe leasing untuk<\/span><span style=\"font-weight: 400;\">\u00a0kebutuhan manusia, contohnya <\/span><i><span style=\"font-weight: 400;\">capital lease, operating lease, leveraged lease, <\/span><\/i><span style=\"font-weight: 400;\">dan <\/span><i><span style=\"font-weight: 400;\">cross-border lease. Leasing <\/span><\/i><span style=\"font-weight: 400;\">membawa banyak manfaat untuk Anda, seperti arus kas yang seimbang, pengurangan pajak, dan pengeluaran modal yang rendah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mengelola aktivitas keuangan di perusahaan akan lebih mudah dengan bantuan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">Software Akuntansi<\/a> yang lengkap dan mutakhir. Dengan fitur seperti <\/span><i><span style=\"font-weight: 400;\">financial dashboard<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">cash flow forecasting, <\/span><\/i><span style=\"font-weight: 400;\">dan pembuatan laporan otomatis, Anda dapat menghemat waktu, meningkatkan profitabilitas, dan membuat keputusan yang lebih cepat berdasarkan data yang akurat.<\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"apa itu leasing\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Leasing\u00a0adalah suatu proses penyediaan aset yang dilindungi oleh kontrak (lease) antara penyedia (lessor) dan penyewa (lessee)\"\n    }\n  }\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anda mungkin pernah mendengar istilah leasing. Secara garis besar, leasing adalah penyewaan aset dengan pembayaran setiap jangka waktu tertentu. Hal ini\u00a0mempermudah suatu entitas untuk menggunakan aset tanpa harus mengeluarkan uang yang banyak dalam satu waktu karena akan\u00a0terbayar secara periodik. Saat ini, banyak perusahaan yang menyediakan layanan leasing, seperti PT. Federal International Finance (FIF), PT. BCA [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":135959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[581],"tags":[],"class_list":{"0":"post-16100","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-asset-fleet"},"acf":{"post_reviewer":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Apa itu Leasing? Definisi, Tujuan, Jenis, serta Kelebihannya<\/title>\n<meta name=\"description\" content=\"Pahami leasing, yaitu penyewaan aset dengan pembayaran secara periodik untuk mengurangi pajak dan menghindari kepemilikan. 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