Implementasi Manajemen Pajak Terhadap Kewajiban Perpajakan Perusahaan (Studi Kasus Pada PT. "X")

Sodik, Rendika Pratama (2014) Implementasi Manajemen Pajak Terhadap Kewajiban Perpajakan Perusahaan (Studi Kasus Pada PT. "X"). S1 thesis, STIE Indonesia Banking School.

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Most business players regard tax payment as expenses so that they will minimize tax expenses in order to optimize business profitability. Such undertaking is done by implementing tax management in such way that tax minimization is within the tax regulations. This study is aimed at understanding tax management implemented by PT.”X”. The applicable method is descriptive analysis, which will describe field findings and literature study. Primary data is collected through interview with competent parties and secondary data is collected by tracking of the data required in the study object. The collected data is analyzed descriptively and quantitatively. Result of this study indicates that PT.”X” has not been implemented optimum tax management. This can be seen from the underpaid tax amounting to Rp. 20.417.628.807,-in 2010. This underpayment is due to the company has not been implemented in an optimal tax management. This also indicates that administratively PT.”X” tax liability may not fully compliant with tax regulations since the company may not implement appropriate tax rules. Based on PT.”X” Annual Corporate Income Tax Return (SPT PPhBadan) fiscal year 2010. The itens that can be optimized on employee expenses such as healthcare allowance, tax allowance, meal allowance, donation & prize and entertainment expense. From this study, the company should prepare business and other entertainments list to eliminate fiscal correction for entertainment cost. Furthermore, the company should be aware of its financial performance to enable establishment of appropriate tax plan and minimize tax payables. Keyword: Tax Management, tax planning, tax avoidance.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 08 Aug 2020 13:49
Last Modified: 28 Aug 2020 05:05

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