ANALISIS EFISIENSI DAN EFEKTIVAS PEMUNGUTAN PENDAPATAN ASLI DAERAH KOTA MALANG

KOKO ANDI SUPARWAN

Abstract


This research is case study at PT Multi Kreasi Daya Perkasa Malang with the title is ?Tax Planning as a Legal Effort to Minimalize Income Tax which is payed by PT Multi Kreasi Daya Perkasa Malang?.
Intention of this research is to know how big influence of tax planning in debt income tax minimization effort at the company and see conducted that tax planning is constitutional with taxation applying in Indonesia.
To know legal efforts which can be through in tax planning so that later the tax can be minimization for taxpayer to be paid, writer relate at taxation in Indonesia and exploit gaps able to be taken away from law and regulation applying. From this research, writer can conduct thrift of this level of income tax which must be released by PT. Multi Kreasi Daya Perkasa equal to Rp.27.164.892 for year 2003 and Rp. 29.100.000 for year 2004, besides of that, writer also find a mistakes of calculation of this level of decrease.
Pursuant of this research of PT. Multi Kreasi Daya Perkasa shall be more pay attention on the released costs so that the costs can confess of profit according to regulation of taxation, paying attention the calculation the level of decrease of plant asset him, and also create tax planning team to arrange things which related to treatment of company Iease.

 

Keyword : PAD KOTA MALANG

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/230/jiptummpp-gdl-s1-2007-kokoandisu-11453-PENDAHUL-N.pdf


Keywords


PAD KOTA MALANG