Yenny Brilliana


This research takes tittle “Implementation Tax Planning as Economizing Alternative Income Tax in PT. Musika Purbantara Utama”, and perfomed in a company that moved on trade and service constuction sector. Type of this research is case study, because the recearcher faced with ceses directly on subject that researched.
The purpose of this research is to appreciate the manner of performing right and legal tax planning as effort for economizing tax owed basis on taxation regulation of 2000 and to appreciate large of economizing tax after performed tax planning.
To facilitate researcher in achieving his purpose, then the researcher perform some analysis phases such as performing account income tax through reconciliation report, performing analysis taxation to income, performing analysis taxation to fiscal cost (strategy to be decreased profit subjected tax), and the lastest is performing tax account by practice tax planning strategy.
From account result that performed through analysis phases mentioned above, indicate that value of economizing tax is more decrease every year. It can be viewed from percentage of 2000, economizing tax that can be performed is 39,74 % or Rp. 36.886.580,52; in 2001 can economizing tax amount Rp. 35.112.384,12 or 18,34 %; and in 2002 the economizing tax is 15,79 % or Rp. 37.225.951,32; where as in 2003 percentage of economizing tax is decrease 13,04 % or Rp. 39.261.313,32. The total of economizing tax that more decrease every year occur caused fiscal cost total every year has different value and the calculate is more decrease, whereas income total every year increase with not large percentage raise, so that income subject tax every year will be increase again.
Basis on analysis result can take conclusion that more increase fiscal cots or larger subject tax cost, then total of income subject tax cost smaller, so that the tax that must be assumed is smaller.


Keyword : tax planning; penghematan pajak


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tax planning; penghematan pajak