PENERAPAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN PADA PERUSAHAAN (Studi kasus pada PT. Hume Sakti Indonesia, Mojosari-Mojokerto)

Christianah, Rini (2007) PENERAPAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN PADA PERUSAHAAN (Studi kasus pada PT. Hume Sakti Indonesia, Mojosari-Mojokerto). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research representation case study at PT. Hume Sakti Indonesia with title “Applying of Tax Planning For The Efficiency of Income Tax Company Burden”. The purpose conducted by this study is to know the ways of any kind of able to be gone through Tax Planning as according to taxation law going into effect. In this research, writer use technical data analysis which with step are ; 1. Conducting reconciliation to determining amount income tax before conducting tax planning of production and identity fiscal cost cover calculation of expense of operational adapted by rule of lease, balance after fiscal correction and decated production tax assessment. 2. Applying and analyzing tax planning with searching opportunity of tax evasion by maximizing fiscal cost, that is by improving the expense of which cannot be tapered down or transferred to expense of able to be tapered down. 3. Comparing financial statement before and after conducting tax planning. The result of calculation of tax planning which have indicated that income tax before existence of tax planning in the year 2005 equal to Rp 173.639.514,00 and income tax after existence of tax planning equal to Rp 119.018.042,00, perception of income tax equal to Rp 54.621.471,00. While for year 2006 income tax before existence of tax planning equal to Rp 396.849.365,00 and income tax after existence of tax planning equal to Rp 320.105.843,00. Thrift of income tax equal to Rp 76.743.882,00. Based on conclusion above, writer can implicate that however good management continuously so that later can conduct tax planning in optimal fashion.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 08 May 2012 06:28
Last Modified: 08 May 2012 06:28
URI: http://eprints.umm.ac.id/id/eprint/4728

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