Karya Ilmiah
TESIS (2576) - Security Deposit Atas Transaksi Direct Lease Pada Perjanjian Sewa Guna Usaha
Business was formed to gain benefit or profit and also increase the prosperity of the owner.
One of the obstacles in business is a lack of capital. To answer the problem of capital, the government
through The Decree of The President of Republic of Indonesia Number 61 year of issued 1988
concerning on Financing Institutions introduced a financial institution.
Lease (leasing) is one form of financing institutions. Lease becomes one of alternative to
overcome the obstacles of capital in order to finance a company's. Entrepreneurs who need capital
goods for their business activities asking leasing company to finance capital goods which needed.
Leasing companies applying security deposit in financing a capital goods. This is complied
with the Finance Minister Regulation (PMK) Number : 43 / PMK.010 / 2012 concerning on an
Advance Consumer Finance For Motor Vehicles On Financing Company (Multifinance).
Furthermore, lessor applying security deposit in any lease transactions intended to secure lessor
position from the losses that will arise.
If the lessee defaults (did not pay their installment on time or only pay partially for
installment or does not pay all of installments), the security deposit which already paid by lessee to
the supplier deemed forfeited or lost by the lessor.
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