ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN PADAPT. MERMAID TEXTILE INDUSTRY INDONESIA MOJOKERTO

Hermansyah, Fitriana Aulia (2008) ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN PADAPT. MERMAID TEXTILE INDUSTRY INDONESIA MOJOKERTO. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was a case study at PT. MERMAID TEXTILE INDUSTRY INDONESIA titled “Analysis of Income Tax Plan Application at PT MERMAID TEXTILE INDUTRY INDONESIA”. This research aimed to find out the amount of debt tax which was paid by the organization before and after did the revenue tax, also find out about tax problems faced by the company by using the problem solving according existing tax law theory. In this research, data collected was financial report from organization, including Core Production Price Report, Loss – profit financial report, cash flow report. Analysis tool used : (1) income tax through reconciliation ; (2) identifying problem solving for organization’s financial cost ; (3) income tax through tax planning ; (4) income tax equation through tax planning ; (5) comparing tax payment before and after tax planning. From above analysis, net profit before taxation in 2006 which commercially came from Rp 22.269.825.999,90 to Rp 24.063.272.318,21, after tax planning, net profit before taxation became Rp 22.413.716.870,75, it would influence income tax which has to be taken by the organization commercially Rp 6.663.447.500,00 and fiscally Rp 7.201.481.600,00 became Rp 6.706.615.061,23 after tax planning. The tax was decreased into Rp 15.707.101.809,52. this tax decreasing was a new income for organization which didn’t get taxation, since the result was income equation after tax. According above conclusion, the writer concluded that tax planning could be counted by existing cost at company administrator with fiscal correction to the company money. The cost would minimize the debt which should be paid by the organization. So, they had saved some cost

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 08 May 2012 03:07
Last Modified: 08 May 2012 03:07
URI: http://eprints.umm.ac.id/id/eprint/4613

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