Analisis Keputusan Pemilihan Bentuk Penghasilan Dan Kaitanya Dengan Pajak Penghasilan Badan

Maffeldy, (2010) Analisis Keputusan Pemilihan Bentuk Penghasilan Dan Kaitanya Dengan Pajak Penghasilan Badan. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT In order to make efficiency in tax payments, the company as taxpayer is challenged to more creatively find any loophole that enables company to pay tax less. The purpose of this research is how to decide in giving employee benefits based on many choices in prevailing tax regulations. Variables in this research are Withholding Tax Art 21 and Corporate Income Tax as objects with the analysis tools such as Taxability-Deductability Principles, Fiscal Correction and Tax Aviodance in which the company can make best solution in tax payment efficiency. The conclusions of this research, in fact, varies depending on several things such as income tax tariff layer, employee salary and benefits, and the same tax effect resulted from different tax regulations. Personal Income Tax (Withholding Tax Article 21) rate and Corporate Income Tax are different. If the employee’s salary and benefits reach tax rate 5% on personal income tax, it would be better given as salary and benefits compared to maximum 30% fiscal adjustment in corporate income tax. If the effect of different tax regulations result the same tax amount, let the company decide based on company’s policies.

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