ANALISIS PENERAPAN TAX PLANNING UNTUK MEMINIMALISASI BEBAN PAJAK TERUTANG WAJIB PAJAK BADAN (Studi Kasus : Rsia Muhammadiyah Taman Puring)

LUTFIA, RIFIKA (2010) ANALISIS PENERAPAN TAX PLANNING UNTUK MEMINIMALISASI BEBAN PAJAK TERUTANG WAJIB PAJAK BADAN (Studi Kasus : Rsia Muhammadiyah Taman Puring). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Tax planning is really a compilation of actions related to potential tax consequences. The condition was intended to control the amount of payable tax burden that reached a minimum, through what is called tax evasion (Tax Avoidance). The purpose of this research is to determine the efficiency of the implementation of tax planning at the Muhammadiyah RSIA Puring Park. The data used in this thesis is the primary and secondary data. The primary data used is the information obtained by question and answer on the part of Finance. While the secondary data used is financial report fiscal data (before and after tax planning) period of 2008. The data are analyzed by using descriptive analysis method of qualitative and quantitative, in a way to do tax planning in the form of employee compensation benefits, medical expenses, the cost of mobile phone credit. In addition, the Hospital also held a donation program for national disaster, mark up the doctor fee, and make a list of normative for each representative and entertainment transactions. Based on the results of data processing and discussion of research results indicate that the application of tax planning by hospitals is less the maximum, so the result series efficiently. If the Hospital optimize tax planning, the hospital could save the tax burden payable amounting to Rp 268.561.819,00 (Rp 480.527.729,00 – Rp 211.965.910,00) or 55,88%.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 10 013
Call Number: SE/AK/10/156
NIM: 43206010153
Uncontrolled Keywords: PAJAK, Tax Planning, Income Tax Payable, Taxpayer Agency
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 20 Apr 2010 09:46
Last Modified: 21 Jun 2018 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/22962

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