Analisa Penerapan Perencanaan Pajak PPh Badan pada Perusahaan Pelayaran Dalam Negeri (Studi Kasus PT Pelita Samudera Shipping Tbk. Tahun 2020).

Rachman, Ali (2022) Analisa Penerapan Perencanaan Pajak PPh Badan pada Perusahaan Pelayaran Dalam Negeri (Studi Kasus PT Pelita Samudera Shipping Tbk. Tahun 2020). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Pajak Penghasilan Badan merupakan pajak yang dikenakan terhadap subjek pajak badan atas penghasilan yang diterima atau yang diperolehnya dalam tahun pajak. Sesuai dengan PSAK No. 46 pajak penghasilan adalah pajak yang dihitung berdasarkan peraturan perpajakan dan pajak ini dikenakan atas penghasilan kena pajak perusahaan. Menurut Undang-Undang Penghasilan No 36 tahun 2008, pajak penghasilan adalah pajak yang dibebankan pada penghasilan perorangan, perusahaan atau badan hukum lainnya. Tujuan penelitian ini adalah untuk mengetahui bagaimana analisis koreksi fiskal pada perhitungan pajak penghasilan badan pada PT. Pelita Samudera Shipping. Metode analisis yang digunakan adalah metode deskriptif yaitu membahas masalah dengan cara mengumpulkan data perhitungan pajak penghasilan badan dan data koreksi fiskal, melakukan perhitungan koreksi fiskal, menganalisis permasalahan dan menyimpulkan, sehingga dapat ditarik kesimpulan yang meliputi perhitungan pajak penghasilan badan dengan koreksi fiskal. Hasil penelitian bahwa berdasarkan pembahasan dan analisis penulis dapat disimpulkan bahwa PT Pelita Samudera Shipping Tbk. telah sesuai menerapkan laporan keuangan berdasarkan PSAK dan laporan keuangan berdasarkan peraturan perundang-undangan perpajakan yang berlaku. Terdapat juga rekonsiliasi fiskal atas laporan keuangan PT Pelita Samudera Shipping dilakukan koreksi fiskal positif sebesar Rp 679.663.487.685,20 dan koreksi fiskal negatif sebesar Rp 709.261.588.945 yang mengakibatkan perubahan nilai laba bersih sebelum pajak (penghasilan kena pajak) dari Rp 99.666.578.830 menjadi Rp 70.068.477.570.20. Peneliti menyarankan agar perusahaan harus berhati-hati terhadap perubahan peraturan perundang-undangan dalam perpajakan dan perubahan pernyataan standar akuntansi keuangan dan penerapan di dalam perusahaan. Corporate Income Tax is a tax imposed on the subject of corporate tax on income received or earned by him in the tax year. In accordance with PSAK No. 46 income tax is a tax calculated under tax regulations and this tax isimposed on the taxable income of the company. According to the Income Law No. 36 of 2008, income tax is a tax imposed on the income of an individual, company or other legal entity. The purpose of this study is to find out how the fiscal correction analysis on the calculation of corporate income tax in PT. Pelita Samudera Shipping. The analysis method used is a descriptive method, namely discussing problems by collecting corporate income tax calculation data and fiscal correction data, calculating fiscal corrections, analyzing problems and concluding, so that conclusions can be drawn which include the calculation of corporate income tax with fiscal corrections. The results of the research that based on the discussion and analysis of the authors can be concluded that PT Pelita Samudera Shipping Tbk. has complied with applying the financial statements based on PSAK and financial statements based on the applicable tax laws and regulations. There is also a fiscal reconciliation on the financialstatements of PT Pelita Samudera Shipping with a positive fiscal correction of Rp 679,663,487,685.20 and a negative fiscal correction of Rp 709,261,588,945 which resulted in a change in the value of net income before tax (taxable income) from Rp 99,666,578,830 to Rp 70,068,477,570.20. Researchers suggest that companies should be careful of changes in tax laws and regulations and changes in financial accounting standard statements and their application within the company.

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