The purpose of this study is to analyze: 1) How is the Legal Construction of Leasing Transactions? 2) What is the role of leasing as a corporate financing institution? The research method used is empirical juridical with a statutory approach, concept approach, and case studies. The results showed that: 1) Its birth was based on the Decree of the Minister of Finance, Industry and Minister of Trade No. 122/MK/IV/2/74, No. 32/M/SK/2/74, No. 30/ Kpb/I/74 concerning leasing business licensing. Then the legal basis for Leasing is contained in several presidential regulations and Decrees of the Minister of Finance. This is because Leasing does not yet have an intact legal umbrella or legislation regarding Leasing. Some of these regulations include Presidential Regulation No. 110 of 2020 concerning the Revocation of Presidential Regulation Number 9 of 2009 concerning Financing Institutions; Kepmenkeu RI No. 1169/KMK.01/1991 concerning Leasing Activities; Decree of the Minister of Finance of the Republic of Indonesia No.1251/KMK.013/1988 concerning Provisions and Procedures for the Implementation of Financing Institutions; and Decree of the Minister of Finance of the Republic of Indonesia No.634/KMK.013/1990 concerning Procurement of Facilitated Capital Goods through Leasing Companies. 2) The existence of Leasing is very strategic for economic actors, especially those engaged in industry. Because, in an effort to answer the challenges of the business world that demands fast-paced handling, especially for the procurement of capital goods in the form of heavy machinery, it is necessary to have and experienced handling in the field of handling capital goods. The existence of Leasing companies is very helpful for entrepreneurs who face capital procurement problems.