Zainiyah, Nurri (2007) PERENCANAAN PAJAK (TAX PLANNING) UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN BADAN (Studi kasus Pada PT. Pesona Remaja Malang). Other thesis, University of Muhammadiyah Malang.


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The purpose of the enactment of tax by the government against individuals or corporate taxpayer is to finance state expenditure and at the same time is also one of the main sources of state revenue. Company (Limited Company) as one satuwajib corporate taxes should be able to plan the amount of taxes to be paid to the government for corporate profits to remain stable from year to year, so the company is not burdened with the tax. Strategies to minimize taxes for corporate profits remain high. One of them is tax avoidance (tax evasion is still in the applicable tax laws). Tax avoidance is a tax management, which can be achieved in three stages, namely, tax planning (tax planning), implementation of tax obligations (tax implementation), and control (tax contorl). The object of this research conducted at PT. Teens Enchantment of Malang with the title "Tax Planning (Tax Planning) For Corporate Income Tax Expense Efficiency", by using quantitative descriptive research that originates on the secondary data (internal) in the form of documentation of the financial statements of commercial companies and interviews at one company's employees (HRD .) With fiscal reconcile against cost of sales, income statement and balance sheet and take advantage of the fiscal costs of companies for tax planning, to then measure the efficiency of the fiscal costs that were realized in the form of allowances (relating to income tax article 21 .) Based on the results of the analysis conducted by the fiscal cost of permanent differences: the cost of food, the cost of donations, medical expenses of employees, and miscellaneous expenses, timing differences are: the cost of depreciation. It can be concluded that after a thorough tax planning pre-tax net profit to Rp 654,222,853.00, in this case the difference is greater than the net profit before tax (before tax planning) of Rp 108,945,500.00, the amount of income tax that must be borne by the company also increased by USD 32,683,650.00 (after tax planning), so this is quite significant for a number of lucrative tax savings for the company, amounting to Rp 475,455,997.00. This is an income tax savings for companies that are not taxed, because this is a computation after taxed

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: 15 Jun 2012 02:45
Last Modified: 15 Jun 2012 02:45

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