Atmadja, Soesilawati Soema (2010) TAX PLANNING ATAS PPH BADAN DALAM RANGKA UPAYA LEGAL MEMINIMALISIR PAJAK TERUTANG PT. “X” DI SURABAYA. media mahardhika, 8 (2). pp. 1-22. ISSN 2407-4950
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Abstract
The tax is a contribution to the state taxpayers for the survival of a country in carrying out development is often considered a cost primarily by the company. As a result, each taxpayer has a tendency to pay the tax liability amounts to a minimum. Efforts to suppress the amount of tax payable is less than that should require a management steps terintegratif, where in addition to pressing the lowest possible tax payable not later perhaps also to postpone tax payments in order to achieve optimal Income After Tax. Planning efforts to reduce the tax burden in taxes is what is known as Tax Planning (Tax Planning). Tax Planning carried out by using the exceptions permitted by the Act. 17 year 2000 concerning income tax so that those plans do not lead to business and tax evasion is not regarded as an offense that would eventually hurt the company. These efforts by maximizing fiscal costs and push costs can not be deducted. This means that the original cost can not be deducted against taxable income is the cost associated with providing enjoyment in kind that can be converted into deductible expenses by shifting those costs to be in the form of money for later in the gross-up right to the salary of each employees (calculated as income employees). Other legal efforts that can be applied is through the selection of business forms, distribute income by establishing a subsidiary (division), consider the implementation of certain programs and also provide tax benefits (Article 21) on income received by employees
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Keywords: Tax Planning, Corporate Tax, Tax minimize |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 27 Oct 2022 01:53 |
| Last Modified: | 27 Oct 2022 01:53 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/2948 |
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