PENERAPAN PERENCANAAN PAJAK TERHADAP PAJAK PENGHASILAN BADAN SEBAGAI UPAYA EFISIENSI PEMBAYARAN PAJAK (Studi Kasus pada PG. TRANGKIL PATI)
| Main Author: | Sunaryati, Sunaryati |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8706/1/PENERAPAN_PERENCANAAN_PAJAK_TERHADAP_PAJAKPENGHASILAN_BADAN_SEBAGAI_UPAYA_EFISIENSIPEMBAYARAN_PAJAK.pdf http://eprints.umm.ac.id/8706/ |
Daftar Isi:
- This Research represent case study at PG. TRANGKIL EXTRACT with title " Applying Of Tax Planning To Income Tax Body As Effort Efficiency Payment of Iease ( Case Study at PG. Trangkil Extract)". Target of this research is to know by tax planning form is company as efficiency effort payment of Iease and to know the level of thrift of Iease of pengahsilan if by tax planning. In this research of writer use method analyse data with step for example : identifying fiscal expense and production of company, compiling fiscal correction financial statement, analyse to fiscal correction, analyse to tax planning with searching opportunity of tax evation by maximizing fiscal costs that is by improving the expense of able to be tapered down or depress the expense of which cannot be tapered down according to taxation order going into effect, executing applying of tax planning strategy for efficiency of[is amount of Iease owe by specifying purposes and objectives of and regulation of taxation going into effect, and theory of praktik accountancy going into effect and also count the level of debt income tax which can be economized by comparing between income tax before tax planning after fiscal correction with income tax after tax planning.. Result of calculation of tax planning which have indicated that income tax before existence of tax planning in the year 2005 equal to Rp 4.946.952.950 and income tax after existence of tax planning equal to Rp 4.328.811.350 thrift of income tax equal to 12% or Rp 618.141.600. While for year 2006 income tax before existence of tax planning equal to Rp 3.018.066.725 and income tax after existence of tax planning equal to Rp 2.486.535.725 thrift of income tax equal to 18% or Rp 531.531.000. totalizeing thrift of Iease for year 2005 and 2006 equal to Rp 1.149.672.600. Pursuant to conclusion above, writer of implication can that management better PG. Trangkil Extract always keep abreast of regulation of taxation going into effect continually so that later can conduct.