ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN (STUDI KASUS PADA PT. PUTRA BERLIAN MALANG)

Santi, Febriana Ratna Eka (2007) ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN (STUDI KASUS PADA PT. PUTRA BERLIAN MALANG). Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
ANALISIS_PERENCANAAN_PAJAK_SEBAGAI_UPAYA_PENGHEMATANPAJAK_PENGHASILAN.pdf

Download (42kB) | Preview

Abstract

This research represent case study research in PT. Putra Berlian Malang with title "The Analysis of Tax Planning as Thrift Effort of Income Tax". The objective of this research is to know the level of debt tax that to be burdened by company before and after conducting planning of income tax, and also making planning base on taxation rule going into effect. Result of this research indicate that in PT. Putra Berlian not executed tax planning yet optimally. This matter can be seen from much expense that to be used by company to give enjoyment to employees in the form of natura. Besides also there are expense which is in taxation cannot be confessed as expense, so that the expense cannot be decreased from income tax. If company apply tax planning such as proposed by researcher hence it will happened tax thrift equal to Rp. 47.396.550 or equal to 0,92%. Tax planning that to be proposed by researcher for example giving enjoyment in the form of natura is changed with giving subsidy (cash), besides also by transferring or allocating commercial to fiscal cost. From analysis result above can be concluded that by correct tax planning means as according to UU and taxation regulation going into effect hence will be able to economize income tax which is debt at body taxpayer.

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: 22 Jun 2012 02:12
Last Modified: 22 Jun 2012 02:12
URI: http://eprints.umm.ac.id/id/eprint/9009

Actions (login required)

View Item View Item