Simalango, Juver Tua (2010) Analisis penerapan perencanaan pajak (Tax Planning) dalam rangka meningkatkan efisiensi pembayaran pajak penghasilan (Studi Kasus : Hotel Palm Beach Resort Jepara). S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT Tax planning is one way in order to streamline the tax allowed by tax laws, which can be done by looking for the cracks of the tax laws to avoid sanctions that could be a burden on companies. Therefore, tax planning is very important to discuss because it must be done well and efficiently as possible so the company can streamline the tax payment. The purpose of this research is to determine the tax planning at Hotel Palm Beach Resort Jepara. This research is a research study design diskriptif with case studies on the Hotel Palm Beach Resort is located in Jepara. Tax planning at Hotel Palm Beach Resort in 2008 is the unit of analysis in this study. From research conducted, it is known that a number of problems the company has not made cuts to the services provided by third parties, and thus the company has a risk of tax penalized. The Company does not make a nominative list of costs related to representation and entertainment. Given these problems the writer to make a tax plan that can be applied in the corporate donations by replacing the benefits that can make employees more income and can be used as a deductable expense for the company, create a document or nominative list of every transaction made the company , cut Income Tax Article 23 on third-party services, so if the company uses these plans can be more efficient then the tax payable. The conclusion that can be obtained from this study are not yet carry out the company of good tax planning is characterized by the amount of tax savings may be possible should the company is Rp 24,373,007.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 085 |
| Call Number: | SE/AK/10/155 |
| NIM/NIDN Creators: | 43206010121 |
| Uncontrolled Keywords: | PAJAK, tax planning, tax efficiency |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 20 Apr 2010 09:44 |
| Last Modified: | 29 May 2017 04:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/22961 |
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