TAX PLANNING UNTUK EFISIENSI PEMBAYARAN PAJAK PADA HOTEL PELANGI MALANG

YENI WIDYASTUTI

Abstract



This research is case study on PT. Sjachran Hoesin-Hotel Pelangi Malang. The title of this research is ?Tax Planning to efficiency of tax payment in PT. Sjachran Hoesin-Hotel Pelangi Malang.
The objective of this research is to reach out what are the ways to minimalist the total of outcome tax that must pay by hotel that was done by planning the outcome tax based on the Tax Law. Beside that this research to reach out the total of outcome tax that must pay by hotel before and after make planning of outcome tax.
The analysis that used is by make projection of the report of benefit lose out in 2003, and the strategy of outcome tax planning to the cost that can not be minus so can decreased from the benefit affected by tax. By using of this analysis, we can count the total of the thrifty of outcome tax payment that can do by hotel.
From the computation data result from the finance report of PT. Sjachran Hoesin ? Hotel Pelangi Malang we know that in 2002 PT. Sjachran Hoesin ? Hotel Pelangi Malang make planning of outcome tax planning but the implementation of the planning was not optimal yet. It can be showed, in which there is cost or facilities that given in nature form in order to the cost can minus from the benefit affected by tax, so the income of the employment can be increased and to the hotel, it can be convinced as cost. By the increasing of the employment?s income will increase the outcome tax to the employment automatically. To make the employment does not burdened by the number of the new tax, so in every increasing income level was given PPh section 21 subsidies by the hotel. The objective of the PPh section 21 giving is to make the load cost of the income tax in section 21 that guaranteed by the employment and this load cost can be minus to the hotel?s benefit affected by tax. By those techniques, the hotel?s outcome tax without any tax planning in 2003 is Rp. 126.235.313,00 and if by planning of tax estimation in 2003 it will be Rp. 113.325.089,00, it means there is economical rate Rp. 12.910.224,00.
From the conclusion above, the writer can make suggestion that the firm suggestion must follow the tax role expansion that always change and fresh. It is because of to avoid the case that by the fiskus side it judges as tax blackout.

 

Keyword : TAX PLANNING; PAJAK

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-yeniwidyas-1304-Pendahul-n.pdf


Keywords


TAX PLANNING; PAJAK