4. In connection with its expansion, PT Merapi plans to purchase a new machine next year (2024). The price of a new machine is Rp. 5,000,000,000, -. Machinery according to fiscal provisions is depreciated using the straight-line method with a useful life of 8 years. To purchase this new machine, the company can use internal financing, namely:
a. using cash owned by the company
b. financing from bank loans. The company must pay a down payment of 20% and the remainder will be financed by the bank with an effective interest rate of 12%/year and an installment period of 36 months. Bank interest in 2024 IDR 416,624,655, in 2025 IDR 267,267,600 and in 2026 IDR 98,968,350
c. financing from the leasing company, the company must pay a down payment of 20% and the remainder is paid by the leasing company with a flat interest rate of 9% per year and an installment period of 36 months. It is known that the annual leasing installment cost is IDR 1,693,000,000
Which of these alternatives is profitable for the company from a tax perspective (assuming the company makes a profit for the next 3 years) Include the answer with the calculation