PAJAK PENGHASILAN (Studi Pada PT. Perkebunan Nusantara X (Persero) Rumah Sakit "HVA Toeloengredjo")



This research represent research of case study at RS. HVA. Toeloengredjo with title "Tax Planning as effort Thrift of Income Tax". Target of this research is to know the level of accounted by debt Iease a company before and after doing tax planning of production, and also make tax planning of production pursuant to rule of UU taxation going into effect. Result of this research indicate that at RS. HVA. Toeloengredjo not yet executed tax planning in an optimal fashion. This matter can be seen from sstill to the number of used by costs company to give enjoyment to employees in the form of natura. Besides also still there are costs which in taxation cannot confess as expense, so that the expense cannot be tapered down from
production hit Iease. If company apply tax planning such as those which proposed by researcher then will happened thrift of Iease equal to Rp. 33.367.709 or equal to 2.31%. Proposed tax planning by researcher for example gift of enjoyment in the form of natura changed with gift of subsidy (cash), besides also by transferring or commercial cost allocation to fiscal. From result of analysis above can be concluded that with existence of correct tax planning in meaning as according to UU and regulation of taxation going into effect then will be able to economize income tax which is debt at body taxpayer Key Words : Tax saving, Hospital, and Tax Planning


Keyword : Penghematan Pajak, Rumah Sakit dan Perencanaan Pajak


Penghematan Pajak; Rumah Sakit dan Perencanaan Pajak