PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 UNTUK MEMINIMALKAN PAJAK PENGHASILAN BADAN ( Studi Kasus Pada PT X, Surabaya)
| Main Authors: | Fitri, Riza Rizky, Andrianus, Jimmy |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Brawijaya
, 2014
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| Online Access: |
https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1069 https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1069/981 |
Daftar Isi:
- The objective of this research is to describe how the application of tax planning related to tax 21 to minimize payments of income tax at PT “X”. Data obtained from internal sourches such as income statement and salaries of permanent employees. In this research, author compared in between the real tax 21 and tax 21 with gross up method, to determine the savings of income tax at PT “X”. The result of this research show that with the gross up method tax 21 will be rise to Rp 57.856.906,-, but due to corporate giving as a tax allowances the net income will decrease. The impact of this tax planning can save income tax of PT “X” to Rp 61.706.417,-. Keywords : Tax Planning, Tax Savings, Income Tax.