PENERAPAN TAX PLANNING DALAM MANAJEMEN PAJAK UNTUK EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHASILAN BADAN DAN PENGARUHNYA TERHADAP LAPORAN ARUS KAS PADA PT LEMBAH PERMATA BIRU MALANG

Eviyana, Dwi Wijayanti (2008) PENERAPAN TAX PLANNING DALAM MANAJEMEN PAJAK UNTUK EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHASILAN BADAN DAN PENGARUHNYA TERHADAP LAPORAN ARUS KAS PADA PT LEMBAH PERMATA BIRU MALANG. Other thesis, University of Muhammadiyah Malang.

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PENERAPAN_TAX_PLANNING_DALAM_MANAJEMEN_PAJAK_UNTUK_EFISIENSI_PEMBAYARAN_BEBAN_PAJAK_PENGHASILAN_BADAN_DAN_PENGARUHNYA_TERHADAP_LAPORAN_ARUS_KAS_PADA_PT_LEMBAH_PERMATA_BIRU_MA.pdf

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Abstract

This research represent the research of case study at PT LEMBAH PERMATA BIRU which have address at Jl. Kawi No. 33 Malang, East Java. Research type used is descriptive research qualitative that is by giving picture systematically, faktual and accurate hit the phenomenon investigated. This research is by mendeskripsi of problem and fact that happened at company specially at PT LEMBAH PERMATA BIRU. What have diidentifikasi and limited to the effort to express the problem and circumstance as it is, so that represent the existing fact expression. This Research data is processed by doing fiscal reconciliation and with the tax planning. From analysis proven by that with the existence of tax planning in an optimal fashion will be happened the thrift for income tax. This matter is visible that before tax planning of income tax paid by equal to Rp 19.353.507 for the year of 2006 and Rp 122.171.803 for the year of 2007. And after done tax planning lease paid by equal to Rp 11.105.948 for the year of 2006 and equal to Rp 111.316.903for the year of 2007. Inferential so that that with the existence of this tax planning is obtained by thrift of income tax equal to Rp 8.247.558 year 2006 and Rp 10.854.900 year 2007 and influence tax planning to cash flow statement for the year of 2006 and 2007 experiencing of increase. And this visible from level of amount [of] net profit after lease which from the beginning equal to Rp 316.033.875 however after done tax planning of[is level of amount of net profit after lease become equal to Rp 326.888.775 so also natural excess of company add to amount which from the beginning amount to the Rp 38.887.240 and nowadays amount to the Rp 49.742.140 with the increase storey level of equal to Rp 10.038.225 or 26% from amount from the beginning. Pursuant to research result is above writer have conclusion that applying of tax planning for financial statement of PT LEMBAH PERMATA BIRU in the effort efficiency of burden of income tax proven by the efficiency of lease burden can owe and real earnings (profit after real lease) company become bigger by using strategy of expense fox which cannot be tapered down to become can be tapered down, so that cause the profit incur the lease become smaller. And lease to be paid will become to minimize.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 02 May 2012 07:07
Last Modified: 02 May 2012 07:07
URI: http://eprints.umm.ac.id/id/eprint/3880

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