<![CDATA[The implementation of PSAK 73 on leases has brought significant changes to the accounting treatment of leasing transactions, particularly for lessees. Under this standard, companies are required to recognize a right-of-use asset and a lease liability in the statement of financial position. These changes affect the recognition of depreciation expense and interest expense, which subsequently influence taxable income and the company's tax planning strategy.This study aims to analyze tax planning for the acquisition of fixed assets through leasing based on PSAK 73 at PT United Tractors Tbk for the 2024-2025 period. The research employs a descriptive method with a qualitative approach. The data were obtained from the company's financial statements, annual reports, accounting standards, and relevant tax regulations. The analysis was conducted by comparing the accounting treatment of leasing under PSAK 73 with the fiscal treatment in accordance with the applicable tax regulations in Indonesia.The results of the analysis indicate that the implementation of PSAK 73 provides companies with the opportunity to carry out legal tax planning by optimizing the recognition of depreciation expense and interest expense. However, the differences between commercial accounting standards and fiscal regulations give rise to fiscal adjustments that should be carefully considered in tax planning. This study is expected to serve as a reference for companies in determining an efficient fixed asset acquisition strategy while remaining compliant with the applicable tax regulations.]]>
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