"TAX PLANNING DALAM UPAYA PENGHEMATAN PAJAK TERUTANG PADA WAJIB PAJAK BADAN” PADA PT. WIJAYA KARYA (PERSERO) Tbk. DIVISI MEKANIKAL ELEKTRIKAL DI BOGOR
| Main Author: | PRIHANDONO, ARDIAN |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14958/ |
Daftar Isi:
- The company is a legal entity that meets the taxpayer is not mentioned by law reserved. Then than it should have tax management company. One of the frequent tax management company is Tax planning. Tax planning is very important in tax savings for the company, then from this study identifies the application Tax Planning at PT Wijaya Karya?. Also the influence of Tax planning to minimize the burden of the tax due on the PT Wijaya Karya?. Researchers in the identification of the limiting problem only covers about fiscal depreciation expense. Thereby this study aims to determine the tax savings efforts undertaken by PT Wijaya Karya, and aims to influence Tax Planning for taxes owed. After knowing the goal in this study using data collection techniques with interviews and documentation, while the data analysis techniques to make corrections fiscal taxes, reporting income, and tax planning. The results obtained are greater if the company profits tax paid also increases. This can be seen in terms of tax savings if the application of the method of depreciation not contribute to the net profit of the company. Decisions related to taxation by the management should not only look at the taxes paid in a year, but more to the net income generated in a year. This was in accordance with the company profit oriented.