KINANTHI, KUMALA AYU (2010) ANALISIS PERENCANAAN PAJAK DALAM RANGKA MEMINIMALISASI PAJAK TERUTANG Studi Kasus Pada PT. INDOMARINE SURABAYA. Other thesis, University of Muhammadiyah Malang.
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Title: ” Analyse tax planning of In Order To Meminimalisasi Terutang PT. INDOMARINE SURABYA”.( Kumala Ayu Kinanthi, Drs.Setu Setyawan, MM , Ihyaul Ulum, SE. M.Si) Tujuan Research is to know executed by tax planning of perusahan in order to Iease minimization owe used by analyzer is analysis qualitative, first to maximize production by giving Iease subsidy of at employees by using calculation of method of gross up, secondary maximize costs which the correlation not in fiscal correction, covering expense of construction of human resource. Result from this research is of tax planning Done/Conducted by company of besides dterapkan earn minimization of payment of debt Iease, also be expected to give influence of at cash flow of company especially at cash flow go out his/its. Memimalisasi of Iease payment owe will minimize expenditure of company cash also, so that will be happened by improvement of company cash. Conclusion from this research is PT. Indomarine have done/conducted or have good tax planning however not yet become a policy perusahan, that is by first is Memberikan of Iease subsidy of employees by using calculation of method of gross up, secondary of Advantage from various exemption, cutting, or the reduction, that is by releasing expense of construction SDM and third do/conduct delay of payment of Iease obligation come near to fall due.
|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:||01 May 2012 04:11|
|Last Modified:||01 May 2012 04:11|
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