IMPLIKASI PENERAPAN MANAJEMEN PAJAK TERHADAP PENGOPTIMALAN LABA PERUSAHAAN PASCA KOMPENSASI KERUGIAN FISKAL Studi Pada PT X
| Main Authors: | , Oky Zulsjahmi, , Dr. Mahfud Sholihin, Ph.D. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/125479/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65648 |
Daftar Isi:
- This study is aimed to analyze and simulate tax saving calculation using tax management variables and without tax management variables. Research object is the company's financial statements from 2004 to 2011 and the focus of simulation are income and expenses. The analysis show that there are significant differences of the tax management and with no tax management. Tax management can provide tax savings from the corporate income tax to be paid by the company for fiscal year 2011.