Analisa penerapan perencanaan pajak dalam rangka meminimalkan pembayaran pajak penghasilan pada PT.masindo utama nusantara

Tulangow, Amanda (2010) Analisa penerapan perencanaan pajak dalam rangka meminimalkan pembayaran pajak penghasilan pada PT.masindo utama nusantara. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research aimed to determine wheter the company has been optimized in income tax planning. The tax planning is an effort undertaken by the company’s legal. The main objective of tax planning is to align company policy with the provisions contained in tax laws and regulation applicable. This research use description method. The purpose to make systematical description, factual and accurate about minimization of income tax payment on PT. Masindo Utama Nusantara. It using data collecting method with library research. This result is obtained that the company has not been optimal in income tax planning for the posts of expenses. Therefore, taxable income must be paid by the company to be larger than they should. After the analysis by the author, with tax planning based on the tax laws and applicable regulations so companies can save on their tax payment in a way that legal.

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