PURCHASE DECISION OF HONDA MOTORCYCLE PRODUCTS EXPEDITION TRANSPORT EQUIPMENT (CASE STUDY AT PT HPM IN KOTA PADANG)

Vellix Putra Oktavianus, Masyhuri Hamidi

Sari


PT. HPM has held sales of Honda motorcycles with a market share of more than 70%, and always goes up every year. In principle, the Main Dealer has only 1 piece per province, but a little scarcity occurs, namely the existence of 2 Honda Motorcycle Dealers in West Sumatra, namely PT. HPM and PT. MA who is a competitor in marketing the same product. The research objective was to analyze the Purchasing Decision of the Honda Motorcycle Products Expedition Transport Equipment (Case Study at PT HPM in Padang City).

The object of writing this research is a company engaged in the sale of Honda brand motorcycles, as PT. HPM. Research conducted is descriptive research based on quantitative data. This research is included in applied research. Data collection is from secondary data derived from the latest financial statements of PT. HPM, operating costs for third-party leases in the current distribution, the price of vehicles from the truck company to be purchased. Data analysis techniques using the t-test with SPSS.

The results of the study were found based on the results of a very large difference between buying and rent, namely Rp. 18,475,786,350. Therefore, the company should make a purchase to make costs more efficient. 5.1.2 Based on the calculation of the amount of PV Cash Flow in Leasing is Rp. 682,500,000. The amount of tax savings is Rp 170,625,000. Based on these calculations, the amount of PV Cash Out Flow on bank credit is Rp. 609,451,600. The amount of tax savings is Rp. 152,362,900. Based on the table above with a 95% confidence level obtained sig = 0.001 (sig <0.05) means that there is a very significant difference between being rented and buying.

Based on the results of the study it appears that there is a very significant difference between being hired and purchased. Based on the results of the research, a very large difference between buying and leasing is Rp. 18,475,786,350. Therefore, the company should make a purchase to make costs more efficient. So the company should make a purchase of the expedition by using bank services in order to reduce costs per year and reduce taxes

 

Keywords: Leasing, Bank Credit


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Referensi


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DOI: http://dx.doi.org/10.30811/ekonis.v21i2.1555

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