ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT X)

SEPTIAWAN, DENI (2019) ANALISIS PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT X). S2 thesis, Universitas Mercu Buana.

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Abstract

Tax as a source of income for the state is a burden that must be borne by the taxpayer. To reduce the tax burden, taxpayers need to carry out tax management in an effort to minimize the amount of tax burden. The step taken is to do tax planning. The purpose of this study is to find alternative tax planning for taxpayers who are subject to final income tax (case study at PT X) and measure the extent to which tax savings are obtained. The results of the study indicate that the companies that are subject to final income tax can apply an alternative tax plan by establishing a subsidiary and transferring part of their business income to the subsidiary. The tax savings obtained by the company are not too significant when compared to the total tax payments before tax planning is carried out. Keywords: Final Income Tax, Tax Planning Pajak sebagai salah sumber pendapatan bagi negara merupakan beban yang harus ditanggung oleh wajib pajak. Untuk mengurangi beban pajak tersebut, wajib pajak perlu melakukan manajemen pajak dalam upaya meminimalkan jumlah beban pajak. Langkah yang diambil adalah dengan melakukan perencanaan pajak. Tujuan dari penelitian ini adalah mencari alternatif perencanaan pajak terhadap wajib pajak yang dikenakan pajak penghasilan final (studi kasus di PT X) dan mengukur sampai sejauh mana penghematan pajak yang didapat. Hasil penelitian menunjukkan bahwa atas perusahan yang dikenakan pajak penghasilan final dapat menerapkan alternatif perencanan pajak dengan mendirikan anak perusahaan dan mentransfer sebagian penghasilan usahanya ke anak perusahaan tersebut. Penghematan pajak yang diperoleh perusahaan tidak terlalu siginifikan jika dibandingkan dengan total pembayaran pajak sebelum dilakukan perencanaan pajak. Kata kunci: Pajak Penghasilan Final, Perencanaan Pajak

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 100
NIM/NIDN Creators: 55516120024
Uncontrolled Keywords: Pajak Penghasilan Final, Perencanaan Pajak
Subjects: 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Jan 2022 09:56
Last Modified: 08 Apr 2022 07:09
URI: http://repository.mercubuana.ac.id/id/eprint/53663

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