PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN (Studi Pada UD. Garinda Salt Engineering Pasuruan)

Ferdiyansyah, Nurul Cahya (2010) PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN (Studi Pada UD. Garinda Salt Engineering Pasuruan). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represent research of case study at UD. Garinda Salt Engineering Pasuruan, with title " applying of tax planning as effort thrift of income tax at corporation taxpayer". Objective of this research is to make a describing of level of accounted on responsible of company and look for trouble-shooting of taxation which is facing pursuant to law and regulation of taxation going into effect number 36 year 2008 by comparing before and after conducting of applying of tax planning of income tax and also to know end result of company when company management conduct planning of taxation. In this research, writer conduct research of quantitative descriptive type that is data the collected, to be processed, and presented by other party, in this case is company's finance management party in the form of year financial statement 2009 following detail of operating expenses and other related with research. Result of from this research indicates that made by tax planning is UD. Garinda Salt Engineering Pasuruan still not yet optimal because company not yet exploited maximally gaps of rules and regulations of taxation going into effect. This matter proven by there is still its of hit by costs is positive fiscal correction that is: a. Vehicle maintenance cost b. Traveling expense on duty c. Social contribution d. Other expenses.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 Apr 2012 03:41
Last Modified: 14 Apr 2012 03:41
URI: http://eprints.umm.ac.id/id/eprint/2222

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