HENDRAWATI, ADINDA (2022) ANALISIS TAX PLANNING PAJAK PENGHASILAN BADAN UNTUK MENGEFISIENSIKAN BEBAN PAJAK PENGHASILAN BADAN PADA PT. XYZ (Studi Kasus Pada PT. XYZ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This purpose of research to know the implementation of appropriate tax planning in order to improve the efficiency of corporate income tax calculated by the company. During this time PT. XYZ has done tax planning in accordance with the provisions of the applicable tax law regulations but the effort is still not efficient. There are several costs such as human development, telephone, and entertainment cost equipment that should be charged but not yet utilized by the company so that the tax burden borne by the company is more big. The methods used on this research are observation, documentation, and literature. The result of the research shows that the calculation of tax burden after the application of the tax planning obtained tax saving Rp 245.246.525,- and the conclution of this result is the application of the tax planning can be minimize income tax expense to tax payment on PT. XYZ in 2019. Keywords: Tax Planning, Taxation Efficiency, Income Tax Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak yang tepat guna meningkatkan efisiensi pajak penghasilan badan yang diperhitungkan oleh perusahaan. Selama ini PT. XYZ telah melakukan perencanaan pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan yang berlaku namun upaya tersebut masih belum efisien. Terdapat beberapa biaya seperti biaya pengembangan SDM, biaya telepon, dan biaya entertainment yang seharusnya dibebankan namun belum dimanfaatkan oleh perusahaan sehingga beban pajak ditanggung oleh perusahaan lebih besar. Metode yang digunakan dalam penelitian ini adalah observasi, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa perhitungan beban pajak setelah penerapan perencanaan pajak diperoleh penghematan pajak sebesar Rp 245.246.525,- dan kesimpulan dari hasil ini adalah penerapan perencanaan pajak dapat meminimalkan beban pajak penghasilan untuk pembayaran pajak pada PT. XYZ tahun 2019. Kata Kunci: Perencanaan Pajak, Efisiensi Pajak, Pajak Penghasilan Badan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 005 |
| NIM/NIDN Creators: | 43217110287 |
| Uncontrolled Keywords: | Perencanaan Pajak, Efisiensi Pajak, Pajak Penghasilan Badan |
| Subjects: | 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 515 Analysis, Theory of Functions/Analisis, Teori Fungsi 600 Technology/Teknologi > 690 Buildings/Teknik Bangunan > 690.1-690.9 Standard Subdivisions of Planning, Anaysis, Engineering Design/Subdivisi Standar Dari Perencanaan, Analisa dan Teknik Bangunan 700 Arts/Seni, Seni Rupa, Kesenian > 710 Civic and Lanscape Art/Seni Perkotaan dan Pertamanan > 711 Area Planning/Perencanaan Wilayah Perkotaan dan Pertamanan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 02 Jun 2022 04:09 |
| Last Modified: | 02 Jun 2022 04:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62451 |
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