Analisis Perbandingan Pajak Terutang Perusahaan Sebelum dan Sesudah Perencanaan Pajak PPh Pasal 21 (Studi Kasus pada CV. PURI'S Bandung)
Daftar Isi:
- Tax is the most important thing for every country, it as one of income sources in countries budget. To support smoothness of this activity, government hope all of their citizen who already have income for being participant in government expenditure. But in implementation, many companies avoid their tax duties, due to tax payment is a cost for companies. Many things do by companies to minimalism their tax expend. Companies effort to minimalism their tax expend is known as Tax Planning. Commonly, Tax Planning process reconcile to business engineer and tax transaction to made tax credit in minimal amount but still on taxes rules. This research aimed to explain methods which can be used in Tax Planning and also the implication on income and income taxes rules section 21 st for employees from Tax Planning of income taxes in CV. PURI’S, for then can be known how many changes happened on CV. PURI’S tax credit after Tax Planning of income taxes rules section 21 st applied. Based on researcher analyze, can be known after applied Tax Planning by giving transport, health, and tax allowance to the employee in gross up framework, CV. PURI’s tax credit have been decreasing for Rp 16.626.680,00 from before Tax Planning applied is Rp 29.483.160,00 become Rp 12.856.480,00.