PERENCANAAN PAJAK UNTUK MEMINIMALKAN PAJAK PENGHASILAN YANG TERUTANG BAGI WAJIB PAJAK BADAN PADA PT. PG. KREBET BARU MALANG

Rina Sulistiyowati

Abstract


This research is case study in PT. PG. Krebet Baru Malang with the title “Tax Planning To Minimalist Tax Income That Obligated For Tax Obliged Enterprise On PT. PG. Krebet Baru Malang”.
Purpose this research is to know whether PT. PG. Krebet Baru Malang already to sell tax planning with true and to know in the amount of tax economizing with something tax planning.
The result to research indicate that PT. PG. Krebet Baru Malang to sell tax planning not yet. This matter to be able look from many yet costs to use that factory to given comfort to workers deep shape natura (not cash money). That except still also to be found costs that deep tax regulation not available confess cost as, until costs that not available decrease from invest to be fit tax. Impact from this matter that is profit obtain factory to become large. Tax that obligated to be base on fiscal as much Rp.3.266.274.451, whereas factory if to use tax planning as to proposed that the writer so that the tax obligated as much Rp.3.005.594.257 and to happen tax economizing as much Rp.260.680.194. Tax planning as to proposed that the writer is different from each other given comfort deep shape natural to change with given subsidy (cash money), that excepts with also way change or allocation commercial cost to be fiscal cost. But will this concept not mistake tax regulation that to be valid it’s now, character this concept only to strategy tax regulation and tax ordinance.
From result of analysis above can be concluded with to be tax planning with true with meaning to fit that tax ordinance and tax regulation to be valid as for can tax economizing income tax obligated enterprise to tax obliged enterprise.
Based on the conclusion above, the written suggest that is preferable for PT. PG. Krebet Baru Malang applied tax planning with true to minimalist tax income that obligated because with tax planning is proven can be minimalist amount tax income that obligated enterprise.

 

Keyword : pajak penghasilan; natura

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/31/jiptummpp-gdl-s1-2004-rinasulist-1542-Pendahul-n.PDF


Keywords


pajak penghasilan; natura