PENERAPAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN PERUSAHAAN (Studi Kasus Pada CV MAHERA)

Wahyudi Wahyudi

Abstract



This research representation case study at CV. MAHERA with title ? Applying of Tax Planning for the efficiency of income tax company burden?. The purpose conducted by this study is to know the ways of any kind of able to be gone through tax planning as accourding to taxationl law going into effect. In this research, writer use technical data analysis which with step are: 1. conducting reconciliation to determining amount income tax before conduting tax planning of production and identity fiscal cost cover calculation of expense of operational adapted by rule of lease, balance after fiscal correction and decanted production tax assessment, 2. applying and analyzing tax planning with searching opportunity of tax evasion by maximizing fiscal cost, that is by improving the expense of which cannot be tapered down or depress the expense of which cannot be tapered down or transferred to expense of able to be tapered down, 3. Comparing financial statement before and after conducting tax palnning.
The result of calculatioan of tax planning which have indicated that income tax before existence of tax planning in the year 2003 equal to Rp 131,662,190 and income tax after existence of tax planning equal to Rp 81,901,100, perception of income tax equal to Rp 49,761,090. While for year 2004 income tax before existence of tax palnning equal to Rp 261,913,700 and income tax after existence of tax planning equal to Rp 210,914,000. Thrift of income tax eqaual to Rp 50,999,700. Based on the conclusing above, writer can implicate that howefer good management of CV MAHERA always keep abreast of regulation of taxation going into effect continuously so that later can conduct tax planning in an optimal fashion.

 


Keyword : PENERAPAN TAX PLANNING,EFISIENSI, BEBAN PAJAK, PENGHASILAN PERUSAHAAN


Keywords


PENERAPAN TAX PLANNING,EFISIENSI, BEBAN PAJAK, PENGHASILAN PERUSAHAAN