Real Estate Leases

Tujuan penelitian ini adalah untuk menguraikan secara teoritis peluang dan
ancaman IFRS 16 leases terhadap aspek perpajakan di Indonesia. Penelitian ini
merupakan penelitian kualitatif deskriptif dengan data sekunder yang
dikumpulkan melalui teknik dokumentasi. Studi literatur pada literatur terkait
digunakan untuk menguraikan dampak IFRS 16 terhadap aspek perpajakan di
Indonesia. Berdasarkan studi yang dilakukan dapat disimpulkan bahwa IFRS 16
mengubah secara signifikan skema akuntansi sewa yang ada dengan
mengkapitalisasi operating lease menjadi financial lease. Perusahaan yang
memiliki posisi sebagai lessee terdampak berupa meningkatnya aset dan leverage.
Pemerintah dapat kehilangan potensi pajak atau mendapat peluang sumber
penerimaan pajak baru dari implementasi IFRS 16. keuntungan bagi lessor karena
meningkatnya cadangan kerugian piutang sewa yang dapat dikurangkan dari
penghasilan bruto atas financial lease sedangkan lessee dirugikan dengan
berkurangnya biaya yang dapat dikurangkan dari penghasilan bruto karena
pembayaran sewa financial lease tidak dapat dikurangkan dari penghasilan bruto.
Masih ditemukan ketidaksesuaian antar IFRS 16 dengan PMK yang mengatur
sewa guna usaha yang dapat membingungkan lessee dan lessor. Saran untuk
penelitian selanjutnya diharapkan peneliti selanjutnya dapat menghasilkan bukti
empiris dan kuantitatif atas pengaruh implementasi IFRS 16 terhadap aspek
perpajakan di Indonesia.

Rights and obligations in the case of a lessor and lessee are stated in express covenants, which form part of the lease. Certain covenants while they may not be stated expressly in the lease are nevertheless implied which together relate to the duties of landlord and tenants; thus when a lease is created certain rights vests in the lessor and in the lessee, correlative duties or obligations also come into existence, these are usually in form of covenants. Whether a term is to be constructed as a condition or covenant will depend largely on the parties intention, and therefore I will start by discussing in general the obligations of a lessee/tenant and how they impact upon the socioeconomic development. The lessee has an obligation to pay rent, and it's usually the intention of the parties to pay rent. Although payment of rent is not essential to create a tenancy its also not a necessary requirement of a lease and there is no general implied covenant to pay it 1. However in the majority of cases the payment of rent will be the subject of an express covenant 2 , though it generally consists of the payment of money, it may equally well take the form of the delivery of personal chattels, as corn, or the performance of personal services 3 and there may even be no rent all 4 , the rent must be certain at the time when payment is to be made, the date of payment should be precisely stated, but if not then its presumed that payment is due at the end of each period by reference to which the rent has been assessed 5. It's the duty of the tenant to pay rent in time. A tenant must continue to pay rent even if the property is destroyed, rent is payable either in advance (1 st day of every month or in arrears (last day of every month). Rent acts as a sure source of income for the landlord from which he /she earns a living in case of government houses, it can be used as income generating projects, which help to increase government revenue and better the economy. The rent collected can also be used to do repairs on the premises or even used to invest in other useful projects hence leading to development. The lessee, is also under an implied obligation to pay all rates and taxes, or any other form of tax levied on the property which the landlord is not expressly liable either by terms of the lease or under a rule of law, such rates as water, electricity and telephone bills, and now in Uganda, we shall have television set tax. These taxes, act as a source of revenue for the government and local councils, taxes are also used to develop and improve community services, they are used to offer better services of electricity, water, telephone, roads, hence subsequently leading to urbanization and economic development.