Penerapan Perencanaan Pajak (Tax Planning) Atas Pajak Penghasilan Badan (Studi Kasus Pada PT XYZ Tahun 2010)

Mursita Sari, Aryunda Putri (2012) Penerapan Perencanaan Pajak (Tax Planning) Atas Pajak Penghasilan Badan (Studi Kasus Pada PT XYZ Tahun 2010). S1 thesis, STIE Indonesia Banking School.

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Abstract

The purposes of this research is to know the description of tax planning that is implemented by PT. XYZ in 2010 . The author uses descriptive research as the type of the research, while the data was collected through interviews, documentation, and literary study. The collected data are then processed and analyzed to determined how the implementation of tax planning for corporate income tax at PT. XYZ in 2010 and how much the tax saving obtained the company from the implementation of the tax planning. Tax planning is one way taxpayer can do to minimize their debt tax as long as not violating the tax laws that applied. It will much easier for taxpayer in doing tax planning, if taxpayer knows and understands the rules and tax law. By doing tax planning, taxpayer can saving their debt tax. The result of this research shows that PT. XYZ has successfully implemented tax planning as a way to minimize the debt of corporate income tax legally. It can be seen from the tax planning strategies have been implemented by company are not violating rules and tax laws. With the implementation of tax planning, the company can saving their corporate income tax. Based on the result of this research, the company is suggested to maximizing the outpost the cost or other tax planning strategies that still can be utilized in the implementation of tax planning. This research also support other research which says tax planning is a way that can be done by taxpayer in minimize their debt tax, as long as not violating the rules and tax laws. Keywords: tax planning, corporate income tax, and tax saving.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 16 Nov 2020 08:35
Last Modified: 16 Nov 2020 08:35
URI: http://repository.ibs.ac.id/id/eprint/1204

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