Analisis Implementasi Tax Planniang Sebagai Upaya Penghematan Pajak Penghasilan Wajib Pajak Badan pada PT.Paulin Abadi Sentosa Indonesia

Komariah, Euis (2010) Analisis Implementasi Tax Planniang Sebagai Upaya Penghematan Pajak Penghasilan Wajib Pajak Badan pada PT.Paulin Abadi Sentosa Indonesia. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT The research is a case study at Printing Company PT. Paulin Abadi Sentosa Indonesia Tangerang entitled “The Implementation Analysis of Tax Planning as an effort saving of Income Taxes Assessable Badan at PT. Paulin Abadi Sentosa Indonesia”. The aim of the study is to see tax planning that could make minimalizing of income tax paying that have to pay at the corporation based on the statement of Tax Regulation of year 2000 and to see the number of tax saving after itu do the tax planning. The analyzing step used to do tax planning is by identifying chances of the regulation that can maximizing the income that is exceptional and not of the tax object and also by identifying chances that could maximizing fiscal costs. The result of the analyze done that tax planning has been done by PT. Paulin as well as not efficient and this is proven by the fact that there are many potency saving of taxes that can company accepted if they choose the tax planning alternatives specially for expenses in natura that can be change as subsidy income. Beside that the company not maximal using many chances loopholes from the valid of taxes regulation as an effort for minimalize the income taxes liabilities and this is proven by the fact there are many costs that corrective by positive fiscal. The result of the calculation done by analyzing step showed that by doing tax planning that’s way PT. Paulin can save cash for paying Income tax liabilities as Rp. 8.194.451,- that previously the Income Tax liabilities as Rp. 15.050.554,- so that the tax saving that could be done as Rp. 6.886.103,-. From the analyzing it could be concluded that the role of tax planning included of things to minimalizing tax expense by maximalizing fiscal costs as subs tractor of income and also maximizing income exceptional and not tax object, so that fiscal costs is higher the income that burdened by taz will be least and the decreasing of of income burdened by tax will impact the number of income tax liabilities become least and efficient. Based on the conclusion above, the author can imply if employee income in the PTKP below that it is better for PT. Paulin Tangerang to change costs that given in natural resources and the benefit become fringe benefit given in money so that for the employee is a kind of income that could be substracted of the income of the company.

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