ANALISIS IMPLEMENTASI PERENCANAAN PAJAK PENGHASILAN BADAN UNTUK MENINGKATKAN EFISIENSI PAJAK (Studi Kasus pada Laporan Keuangan PT. SAU Tahun 2015)

WENNY, WENNY (2018) ANALISIS IMPLEMENTASI PERENCANAAN PAJAK PENGHASILAN BADAN UNTUK MENINGKATKAN EFISIENSI PAJAK (Studi Kasus pada Laporan Keuangan PT. SAU Tahun 2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the implementation of appropriate tax planning in order to improve the efficiency of corporate income tax calculated by the company. During this time PT. SAU has done tax planning in accordance with the provisions of the applicable tax law regulations but the effort is still not efficient. The research method used is descriptive qualitative. The results showed that PT. SAU has applied tax planning in accordance with applicable laws and regulations but the company has not been optimal in improving the efficiency of income tax. There are several accounts such as own home water costs, office consumption and maintenance costs of housing equipment that should be charged as they relate to 3M activities (Getting, Collect and Maintain Earnings) but not yet utilized by the company so that the tax burden borne by the company is more big. By doing the tax planning should the company can save taxes of Rp. 16,919,807, - The results are obtained from the difference between corporate income tax before tax planning and after the implementation of tax planning. The difference is derived from the company's commercial costs that can be minimized at the time of a fiscal correction. Keywords: tax planning, income tax, tax savings Penelitian ini bertujuan untuk mengetahui implementasi perencanaan pajak yang tepat agar dapat meningkatkan efisiensi pajak penghasilan badan yang dihitung oleh perusahaan. Selama ini PT. SAU sudah melakukan perencanaan pajak sesuai ketentuan peraturan undang-undang pajak yang berlaku namun upaya tersebut masih belum efisien. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT. SAU telah menerapkan perencanaan pajak sesuai ketentuan perundang-undangan yang berlaku namun perusahaan belum optimal dalam meningkatkan efisiensi pajak penghasilannya. Ada beberapa akun seperti biaya air rumah milik sendiri, konsumsi kantor dan biaya pemeliharaan peralatan dan perlengkapan perumahan yang seharusnya dapat dibebankan karena berkaitan dengan kegiatan 3M (Mendapatkan, Menagih, dan Memelihara Penghasilan) namun belum dimanfaatkan oleh perusahaan sehingga beban pajak yang ditanggung perusahaan menjadi lebih besar. Dengan melakukan perencanaan pajak seharusnya perusahaan dapat menghemat pajak sebesar Rp. 16.919.807,- Hasil tersebut diperoleh dari selisih antara pajak penghasilan badan sebelum perencanaan pajak dengan sesudah penerapan perencanaan pajak. Selisih tersebut diperoleh dari biaya-biaya komersial perusahaan yang dapat diminimalkan pada saat dilakukan koreksi fiskal. Kata Kunci: perencanaan pajak, pajak penghasilan, penghematan pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 426
NIM/NIDN Creators: 43214110220
Uncontrolled Keywords: perencanaan pajak, pajak penghasilan, penghematan pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Dec 2018 00:51
Last Modified: 12 Jan 2024 07:58
URI: http://repository.mercubuana.ac.id/id/eprint/45946

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