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ANALISIS PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) GUNA EFISIENSI PEMBAYARAN PAJAK (STUDY KASUS PADA PT TIRTA ARDI LESTARI)

TOEKAN, ZULFAN USMAN (2012) ANALISIS PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) GUNA EFISIENSI PEMBAYARAN PAJAK (STUDY KASUS PADA PT TIRTA ARDI LESTARI). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is descriptive research design that is the case study. This study aims to determine the legal tax planning strategies that can be applied to the PT Tirta Lestari Ardi as an effort to streamline the tax payment. The strategy used is to calculate the fiscal reconciliation in the implementation of tax planning at each company's policy to maximize the cracks on the subject and object in accordance with tax regulations. The data used in this study are the data of fiscal income statement in 2011. In this study proves that the company could make efficiency tax payments in 2011. In the calculation of the company can save on tax payments amounting to Rp 4,513,079 of the total overall tax payments prior to Rp 11,172,036 tax planning and tax planning, subsequent to the total tax due is owned companies amounted to Rp 6,658,957. Can be concluded that in this study is to help companies streamline tax payment in without having to break the rules applicable taxes.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 03:20
Last Modified: 13 Jan 2015 03:20
URI : http://eprints.umm.ac.id/id/eprint/14660

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