Munawaroh, Binti Laela (2016) “IMPLEMENTASI TAX PLANNING SEBAGAI UPAYA LEGAL MEMINIMALKAN PAJAK PENGHASILAN (PPh) BADAN STUDI KASUS PADA CV. BOGA LESTARI”. Diploma thesis, STIE MAHARDHIKA.
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ABSTRACT BINTI LAELA MUNAWAROH-12310144.docx Download (12kB) |
Abstract
Taxes are compulsory contributions to the state owed by private persons or entities who are forced by law to not get rewarded directly and used for the purposes of the state for the welfare of the people. Companies that earn large profits, the tax payable will be even greater. The taxpayer has the full responsibility to count, deposit and report its own amount of tax payable and the amount of the tax obligations. To that end, the taxpayer seeks to manage appropriately taxation Tax planning is a way. This study aims to determine whether CV. Boga Lestari has implemented tax planning in accordance with the regulations of tax laws that apply and analyze whether the application of tax planning can minimize tax payments (income tax) Agency. Tax planning is done to draw up minimum tax. The object of this study is the income statement CV. Boga Lestari for the year ended December 31, 2014. The method used is qualitative descriptive research. The results showed that CV. Boga Lestari not apply tax planning in accordance with the tax laws that apply, so the researchers make the calculation of tax planning (tax planning) for the company and analyze whether the application of the tax planning can minimize taxes (income tax) Agency. In this case the costs can be analyzed and implemented tax planning is the cost of consumption, and transportation costs. After the implementation of tax planning are corporate income tax savings of Rp 58,492,000.00 from the previous Rp 270,052,725.00 Rp 328,544,725.00. Therefore, by applying the tax planning in accordance with applicable tax laws, the company will prevent the squandering of tax and still meet their tax obligations.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Tax Planning, Corporate Income Tax |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 26 Feb 2020 08:52 |
| Last Modified: | 03 Jan 2023 08:25 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1370 |
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