PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN(Studi Kasus Pada PG Kebon Agung Malang)

VINATA, CHYNTIA ELOK (2010) PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN(Studi Kasus Pada PG Kebon Agung Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

Good tax planning requires an understanding of the Act and tax laws so that tax planning can be done by making use of exemptions and exclusions from income utilize things that are not provide under the provisions of tax and regulations. PG. Kebon Agung Malang as a research site, is a company engaged in the fields of sugar cane processing industy. As a company certainly has an obligation to pay taxes.As we all know that this company a lot of their tax contribution to State revenue, and therefore monitoring of tax payments is considered by the Government. Government must perform a series of operations to oversee the company in paying taxes to conform with existing regulations and does not make an attempt to darken the tax. One type of tax that must be paid by the company is the income tax. The purpose of this study is to determine the business income tax planning can be done by the company to minimalize the amount of income tax in accordance with its laws and regulations and to determine the total income tax before and after tax planning.This study analyzed using a qualitative descriptive analysis is to describe the data supplied by the company both the descriptions and figures relating to the subject matter and compare the results with theory used to solve problems. Results of this study indicate tat results of data analysis that we can know that the amount of income tax before the tax is planning for 2007 amount to USD 3,689,514,981. While the income tax after the tax planning Rp 3.648.962.478 so that there is tax savings ( tax saving ) of Rp 40.552.503. Year 2008 amounted to USD 2,491,517,681,While the income tax after the tax planning Rp 2.410.875.170 so that there is tax savings ( tax saving ) of Rp 80.642.511. this shows the amount of the benefit for the company, is an income tax savings are not taxed, because this result is a process of calculating income after tax imposed.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 20 Mar 2012 14:16
Last Modified: 20 Mar 2012 14:16
URI: http://eprints.umm.ac.id/id/eprint/672

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