ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN (STUDI KASUS PADA PT. PUTRA BERLIAN MALANG)

Febriana Ratna Eka Santi

Abstract


This research represent case study research in PT. Putra Berlian Malang with title "The Analysis of Tax Planning as Thrift Effort of Income Tax". The objective of this research is to know the level of debt tax that to be burdened by company before and after conducting planning of income tax, and also making planning base on taxation rule going into effect.
Result of this research indicate that in PT. Putra Berlian not executed tax planning yet optimally. This matter can be seen from much expense that to be used by company to give enjoyment to employees in the form of natura. Besides also there are expense which is in taxation cannot be confessed as expense, so that the expense cannot be decreased from income tax.
If company apply tax planning such as proposed by researcher hence it will happened tax thrift equal to Rp. 47.396.550 or equal to 0,92%. Tax planning that to be proposed by researcher for example giving enjoyment in the form of natura is changed with giving subsidy (cash), besides also by transferring or allocating commercial to fiscal cost.
From analysis result above can be concluded that by correct tax planning means as according to UU and taxation regulation going into effect hence will be able to economize income tax which is debt at body taxpayer.

 

Keyword : ANALISIS PERENCANAAN PAJAK, UPAYA PENGHEMATAN
PAJAK PENGHASILAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/230/jiptummpp-gdl-s1-2007-febrianara-11463-A.+PENDA-N.pdf


Keywords


ANALISIS PERENCANAAN PAJAK; UPAYA PENGHEMATAN PAJAK PENGHASILAN