WARDANA, WISNU (2012) ANALISIS METODE PERENCANAAN DAN PENERAPAN PAJAK TERHADAP PROYEK-PROYEK PT. “X” SEBAGAI PERUSAHAAN PENGADAAN JASA MANAGEMENT. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
his research represent case study at PT. “X” as a Tax Payer in Indonesia on its way to reduce their tax liability to achieve more profit by utilizing couple of tax planning method on their business projects especially Income Tax Article 21 and Article 26, also we analyze its impact on Corporate Income Tax. There are two tax planning methods of Income Tax Article 21 calculation that are applied, which is Net as Gross Method and Gross Up Method. And each method has their own advantages on its implementation. And the International Tax Treaty between Indonesia and its affiliate’s countries is the tax planning that PT. “X” applied to calculate Income Tax Article 26. This research was derived in a descriptive analytic methodology, with data collecting techniques in form of bibliographical study and field study. The analysis performed is qualitative in nature. A conclusion drawn from this research is that the tax planning of PT. “X” complies with existing Indonesia Tax Law and Rules, referred to as tax avoidance and utilizing the gaps (loopholes) contained in it. And it has proven can improve the tax efficiency and the tax saving which is improving the overall company cash flow
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 12 007 |
| Call Number: | SE/32/12/007 |
| NIM/NIDN Creators: | 43207120022 |
| Uncontrolled Keywords: | Tax planning, net as gross method, gross up method, tax treaty |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 06 Mar 2012 14:22 |
| Last Modified: | 02 Dec 2025 07:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20438 |
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