ANALISIS PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA DALAM PENGHEMATAN PPH YANG TERUTANG BAGI WP BADAN (Studi Pada PT. Semen Gresik (Persero) Tbk)

APRILINDA, RETTY RISQI (2008) ANALISIS PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA DALAM PENGHEMATAN PPH YANG TERUTANG BAGI WP BADAN (Studi Pada PT. Semen Gresik (Persero) Tbk). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in PT Semen Gresik (Persero) Tbk. by the title “Analysis of tax planning (Tax Planning) as effort in tax saving of income tax is debt to company” The purpose of this study is to know effort tax saving of PT Semen Gresik (Persero) Tbk. to pass applying of tax planning and also impact to be obtained after implementation of tax planning. In this research, writer doing analysis to company financial statement about tax planning possibility that is calculation of company income tax in 2006 which later will affect at level of tax saving of lease to be paid by company and also profit to be obtained by company. The way for doing a tax planning is by using some alternative that is procces employee’s income tax 21 that more efficient with Gross Up method and change Non-Deductible Expense to Deductible Expense. From the result of the study, it is known that PT Semen Gresik (Persero) Tbk. Have applied tax planning by giving tax subsidiary with Gross Up method from employees salary to lighten employees burden. but opportunity not yet been exploited by company, seen from level of expenditure of Non-Deductible Expense that positive fiscal correction. From the count result of tax planning analysis by writer pursuant at level of expenditure of Non-Deductible Expense that positive fiscal correction at calculation of company income tax in 2006 indicating that tax planning by transformasi expenditure of Non-Deductible Expense to Deductible Expense at expense of lunch, expense of house expense and recreation on duty by giving subsidy at direct burdensome employees at component employ and fee, and also the expense of made by guest feast its list of him will yield degradation of company income tax which initialy equal to Rp 386,380,163,000,- becoming Rp 358,716,021,000,-. So that company can do tax saving to Rp 27,664,142,000,-

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 26 Apr 2012 02:47
Last Modified: 26 Apr 2012 02:47
URI: http://eprints.umm.ac.id/id/eprint/3028

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