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"[Perencanaan pajak dilakukan sebuah perusahaan dengan tujuan agar beban pajak yang harus dibayar dapat efisien. Skripsi ini meneliti tentang efisiensi beban pajak yang dihasilkan PT X dan hambatan hambatan yang ditemukan PT X dari perencanaan pajak yang dilakukan. Penelitian ini bersifat kualitatif dekriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa perencanaan pajak yang dilakukan PT X tidak efisien. Adapun hambatan PT X dalam melakukan perencanaan pajak diantaranya adanya rangkap jabatan pada tingkat manajerial menengah kurangnya koordinasi antardivisi pengarsipan dokumen yang kurang baik dan Sumber Daya Manusia (SDM) yang kurang memahami peraturan perpajakan. Perencanaan pajak dilakukan sebuah perusahaan dengan tujuan agar beban pajak yang harus dibayar dapat efisien. Skripsi ini meneliti tentang efisiensi beban pajak yang dihasilkan PT X dan hambatan hambatan yang ditemukan PT X dari perencanaan pajak yang dilakukan Penelitian ini bersifat kualitatif dekriptif dengan studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa perencanaan pajak yang dilakukan PT X tidak efisien. Adapun hambatan PT X dalam melakukan perencanaan pajak diantaranya adanya rangkap jabatan pada tingkat manajerial menengah kurangnya koordinasi antardivisi pengarsipan dokumen yang kurang baik dan Sumber Daya Manusia (SDM) yang kurang memahami peraturan perpajakan.

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An enterprise does a tax planning in order to make its tax burden efficient. This thesis examines about efficiency of the tax burden as an outcome of PT X tax planning and obstacle that were found while PT X did the tax planning. This study is a qualitative descriptive study of the literature and in depth interviews. A result shows that tax planning which was done by PT X is not efficient. Obstacles that were found along the implementation of tax planning are double function in the middle managerial lack of coordination among the divisions poor system in keeping the archives and human resources that have no good enough education of tax rules., An enterprise does a tax planning in order to make its tax burden efficient This thesis examines about efficiency of the tax burden as an outcome of PT X rsquo s tax planning and obstacle that were found while PT X did the tax planning This study is a qualitative descriptive study of the literature and in depth interviews A result shows that tax planning which was done by PT X is not efficient Obstacles that were found along the implementation of tax planning are double function in the middle managerial lack of coordination among the divisions poor system in keeping the archives and human resources that have no good enough education of tax rules ]"

"PT X sebagai sebuah perusahaan outsourcing berusaha mencapai efisiensi biaya dengan cara mengevaluasi beban pembayaran pajaknya untuk melalui perencanaan pajak. Penelitian ini bertujuan untuk menganalisis perencanaan pajak yang diterapkan PT X dalam upaya untuk efisiensi beban Pajak Penghasilan Badan, menganalisis manfaat dari perencanaan pajak, dan menganalisis faktor pendukung dan faktor penghambat perencanaan. Penelitian ini menggunakan pendekatan kualitatif. Selain itu, teknik pengumpulan data yang digunakan adalah wawancara mendalam, dokumentasi dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa PT X menerapkan perencanaan pajak eksternal yaitu perencanaan pajak dengan jasa konsultan, terdapat manfaat setelah perencanaan pajak diterapkan dari segi biaya yaitu dapat meminimalkan beban pajak dan dari segi administrasi yaitu dapat melakukan penghematan waktu.

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PT X as an outsourcing company strives to achieve cost efficiency by evaluating its tax burden through tax planning. This study aims to analyze the tax planning that applied by PT X in an effort to efficiently Corporate Income Tax Burden. The research used a qualitative approach. In addition, the data collection techniques used were in depth interviews, documentation and literature research. The results of this study indicate that PT X applying external tax planning which is tax planning with consultant services. There are benefits after tax planning is applied in terms of cost that is to minimize the tax burden and in terms of administration that can make time savings."

"Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan perencanaan pajak pada PT RBA dan mengetahui alternatif-alternatif yang ada dari perencanaan pajak dalam berbagai transaksi bisnis perusahaan. Dan selanjutnya dapat diterapkan alternatif yang terbaik yang memberikan penghematan pajak dan laba bersih setelah pajak yang paling maksimal. Ruang lingkup dalam penelitian ini dibatasi pada PT RBA, teknik pengumpulan data yaitu dengan penelitian kepustakaan dan penelitian lapangan dengan wawancara dengan pihak perusahaan maupun melalui observasi secara langsung.

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The objectives of this study is to provide an overview of the implementation of tax planning on a PT RBA and knowing that there are alternatives of tax planning in a variety of business transactions. Then can be applied to the best alternative that provides tax saving and net profit after tax at the maximum. Scope in this study is limited within PT RBA data collection technique with library research and field research by interviewing with the manajemen as well as direct observations."

"Penelitian ini membahas mengenai pemberlakuan PPh final bagi wajib pajak yang usaha pokoknya melakukan pengalihan hak atas tanah dan/atau bangunan, dampak terhadap beban pajak penghasilan dan net profit perusahaan, permasalahanpermasalahan yang muncul. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif melalui studi kasus yang terjadi di PT X. Hasil penelitian menyarankan kepada PT X untuk menghitung pajak penghasilan sesuai dengan ketentuan PPh final , PT X harus menyetorkan PPh sesuai dengan nilai transaksi dan disetor saat pembayaran dari pembeli.

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This study discusses the application of the final income tax for taxpayers who attempt to transfer rights to the principle of land and / or buildings, the impact on income tax expense and net profit companies, the problems that arise. The study was a descriptive qualitative research design through a case study in PT X. The results suggest that PT X to calculate income tax in accordance with the provisions of the final income tax, PT X must pay the income tax in accordance with the value of the transaction and paid-time payment from the buyer."

"Konsekuensi atas sistem pemungutan pajak di Indonesia yang menganut Self Assessment System menuntut Dirjen Pajak untuk meningkatkan pengawasan atas kewajiban perpajakan melalui pemeriksaan pajak. Oleh karena itu, wajib pajak perlu melakukan persiapan untuk menghadapi pemeriksaan, salah satunya melalui ekualisasi SPT. Penelitian ini membahas mengenai ekualisasi peredaran usaha dalam SPT PPh badan dan PPN sebagai bagian dari perencanaan pajak dalam rangka pemeriksaan berdasarkan studi kasus PT XYZ. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini adalah pelaksanaan ekualisasi dipengaruhi oleh proses bisnis wajib pajak dan permasalahan teknis. Ekualisasi memiliki peran sebagai perencanaan pajak untuk meminimalisir adanya kejutan pajak dalam pemeriksaan.

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As a consequence of tax collecting system in Indonesia applied Self Assessment System requires Directorate General of Taxation to increase monitoring system of tax obligation by tax audit. Thus, taxpayer have to prepare facing tax audit, through equalization of tax return. This research discusses sales equalization of Corporate Income Tax Return and VAT Tax Return as a part of tax planning in audit based on the case study at PT XYZ. This study is a descriptive qualitative research design. The result of this study shows that equalization is influenced by business nature of taxpayer and the technical problems. Equalization has a role as tax planning to minimize tax surprise in audit."

"Monetary crisis on mid 97 in Indonesia have evolved to multidimentional crisis becoming a a dark beginning for economic and business in Indonesia. Now, eventhough Indonesia has recovered bit by bit but the effect of the crisis still impacting on Indonesia economic many companies suffer from financial loss and many companies also go in bankruptcy. Meanwhile, it's a company obligation to pay tax and our duty as a good citizen for developing our country economic.These matters often became a dilemma for a company, especially for a company in recovery and reorganizing state. Because of these matters, we need tax planning to minimize tax that have to pay company has to pay , but all of that have to be under tax regulation.

The purpose of this thesis are to explain about tax planning for taxpayer using regulation abot right of the taxpayer, which is handled by regulations. Because this thesis using case study of PT X, so we only observed tax planning action of PT X such as : revaluation of fixed assets and import tax-free according to PPh article 22. Beside that the purpose are to analyze PT X Tax Planning whether in the tax regulation or not and analyzing the tax saving of PT X by using PT X right as a taxpayer.

The type of research we use in this thesis are descriptive analytic with data gathering such as field research and library research which is from literature books, magazine, journal, tax regulation, ministerial regulation, letter of taxation directory general and intents interview under strictly guidance with auditor of company PT X, Tax Consultant, Tax Authority, and scholars.

Some research finding are ; (1)Tax planning from PT X using tax free PPh article 22 and revaluation of fixed assets are the right of PT X as a taxpayer, (2) Tax planning mechanism iifom PT X still under the tax regulation, because it isn?t violating the tax regulation, (3) Income tax saving from PT X, using taxpayer right such as import tax free PPh article 22 and revaluation of fixed assets causing a good significan result. With import tax Hee PPh article 22, PT X has made good efficiency of cash How and time value of money. By using outgoing fund in investment, PT X will gain retum for the investments. Revaluation of Fixed assets is very efficient for optimizing loss carry-forward, avoiding the PPh article 25 (board). Besides, in the future PT X can charge the depreciation cost from the fixed assets reevaluating so can decreased the total debt.

From the explanation above, the recommendation for PT X is the company has to increased the understanding about taxation regulation due to tax planning, and follow up with all changes, So PT X could find a good opportunity from tax planning and PT X could gain tax saving. In the other side, Goverment has also increased the competency of appraisal and giving import tax free PPh article 22 selectively."

"ABSTRAKKapal asing menjadi salah satu pilihan untuk mengangkut barang. Dalam hal ini, Indonesia memiliki potensi pemajakan atas jasa pelayaran luar negeri sebagai sumber penerimaan negara. Namun demikian, seringkali terjadi perbedaan interpretasi dalam penggunaan dasar hukum pemajakannya antara WP dan DJP. Skripsi ini bertujuan untuk menganalisis substansi penghasilan yang diterima oleh K, Ltd perusahaan pelayaran luar negeri dan perlakuan perpajakan yang tepat atas penghasilan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan studi kepustakaan dan wawancara mendalam sebagai teknik pengumpulan data. Substansi penghasilan yang diterima oleh K, Ltd merupakan imbalan dari jasa pelayaran di jalur internasional sehingga perlakuan pemajakan yang tepat merujuk kepada pasal 8 tentang shipping and air transport P3B Indonesia-Singapura. Selain itu, BUT yang timbul di kasus ini yaitu BUT jasa. Oleh sebab itu, diperlukan penegasan mengenai jenis BUT yang dapat terbentuk dari perusahaan pelayaran luar negeri dalam UU PPh dan pembenahan internal Mahkamah Agung dalam menentukan Majelis yang akan memutus suatu sengketa.

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ABSTRACTForeign ships become one option to transport goods. In this case, Indonesia may tax income from International Traffic 39 s shipping as a source of state revenue. Nevertheless, there are some different interpretations in the use of the legal basis of taxation between taxpayers and Directorate General of Taxation. This thesis aims to analyze substance of income received by K, Ltd foreign shipping company and suitability of imposing tax on it. This research was using qualitative approach with literature review and in depth interview as data collection technique. Substance of Income received by K, Ltd is service fee in International Traffic 39 s shipping, so the impose should refer to Article 8 Tax Treaty Indonesia and Singapore about Shipping and Air Transport. Then, PE establishes in this case is Service PE. Hence it shows the necessities of clear PE definition that establish from foreign shipping company in Income Tax Law and Supreme Court Internal 39 s imporovement in assigning Judge to decide a dispute."

"Salah satu sumber pendapatan negara yaitu pajak. Pajak merupakan iuran yang bersifat wajib bagi setiap warga negara kepada negara. Bagi Wajib Pajak, pajak merupakan beban. Wajib Pajak dapat meminimalkan beban pajak dengan melakukan perencanaan pajak. Perencanaan pajak adalah langkah awal dalam manajemen pajak. Manajemen pajak merupakan sarana memenuhi kewajiban perpajakan dengan benar sesuai dengan peraturan perpajakan, tetapi jumlah pajak yang dibayarkan dapat ditekan seminimal mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Perencanaan pajak sangat berperan dalam meminimalkan pajak terutang. Penelitian ini dilakukan untuk mengetahui peranan perencanaan pajak pada PT. A yang dilakukan secara legal agar tidak merugikan negara dan perusahaan. Hasil penelitian menunjukkan bahwa perencanaan pajak sangat berperan dalam pajak penghasilan yang harus dibayar perusahaan.

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One source of funding that the state taxes. Taxes is a compulsory fee for every citizen to the state. For tax payers, the tax is a burden. Tax payers can minimize the tax burden by making tax planning. Tax planning is first step in tax management. Tax Management is a means to satisfy tax obligations correctly and according to tax regulation, but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. Tax planning was instrumental in minimizing the tax payable. This research was conducted to determine the role of tax planning at PT.A is done legally so as not to harm the state and the company. The results showed that tax planning is very involved in the income tax to be paid company."

"PT X merupakan pemotong PPh pasal 23 dan/atau 26. Pada bulan Agustus 2020 DJPmengeluarkan peraturan yang mewajibkan seluruh Wajib Pajak melakukan pelaporanpajak melalui aplikasi e-Bupot mulai masa September 2020. Terkait kewajibanperpajakan tersebut, timbul implikasi bahwa biaya kepatuhan akan mengalamiperubahan. Penelitian ini menganalisis perubahan biaya yang terjadi dengan adanyakewajiban e-Bupot. Skripsi ini menggunakan metode kualitatif melalui observasi teknispenerapan e-Bupot dan wawancara dengan internal accounting di PT X untukmenganalisis dampak penerapan aplikasi e-Bupot terhadap biaya kepatuhan. Biayakepatuhan yang akan dianalisis terdiri dari biaya yang berhubungan dengan uang, biayayang berhubungan dengan waktu, dan biaya yang berhubungan dengan psikologis. Hasildari penelitian ini menunjukkan perubahan biaya kepatuhan yang terjadi akibat daripenerapan aplikasi e-Bupot

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PT X is a withholding income tax article 23 and / or 26. In August 2020, the DGT issued

a regulation requiring all taxpayers to report tax through the e-Bupot application starting

from September 2020. Regarding these tax obligations, an implication arises that costs

will change. This study analyzes changes in costs that occur with e-Bupot obligations.

This thesis uses qualitative methods through observation of the application of e-Bupot

and interviews with PT X's internal accounting for the impact of the application of the e-

Bupot application on cost compliance. Compliance costs will be analyzed from costs

related to money, costs related to time, and costs related to psychological. The results of

this study indicate changes as a result of the application of e-Bupot"

"Perusahaan bertujuan untuk mencari laba dan kewajiban perpajakan menjadi beban yang perlu diefisiensikan oleh perusahaan. Tujuan penelitian skripsi adalah untuk mencari tahu bagaimana implementasi manajemen pajak atas kredit Pajak Penghasilan Pasal 23 pada PT X. Metode penelitian yang digunakan di dalam skripsi adalah metode post-positivist dan studi kasus dengan pengumpulan data melalui wawancara mendalam dan studi literatur. Berdasarkan analisis yang telah dilakukan melalui teori manajemen pajak yang mencakup empat aspek, disimpulkan berikut ini. Untuk aspek pertama (planning), disimpulkan bahwa masih terdapat kekurangan khususnya di bidang perpajakan. Untuk aspek kedua (organizing), disimpulkan bahwa sudah baik tapi masih bisa diperbaiki lebih lanjut. Untuk aspek ketiga (Leading), disimpulkan bahwa sudah berjalan dengan baik. Untuk aspek keempat (Controlling), disimpulkan bahwa sudah berjalan dengan baik. Berdasarkan kesimpulan tersebut, saran penelitian diuraikan berikut ini. Untuk aspek pertama (planning), disarankan bahwa membuat rencana yang dapat mengantisipasi permasalahan dalam bidang perpajakan. Untuk aspek kedua (organizing), disarankan bahwa membuat divisi khusus yang dapat menangani permasalahan pajak seperti divisi litigasi pajak.

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Company aims to seek profits, and tax obligations become a burden that needs to be streamlined by the company. The objective of this thesis research is to investigate the tax management implementation for crediting Article 23 Income Tax at PT X. The research method employed in this thesis is post-positivist and utilizes a case study approach, with data collection through in-depth interviews and literature review. Based on the analysis conducted using the tax management theory, which encompasses four aspects, the following conclusions have been drawn. For the first aspect (planning), it is concluded that there are still deficiencies, particularly in the field of taxation. For the second aspect (organizing), it is concluded that it is already good but can still be further improved. For the third aspect (leading), it is concluded that it is functioning well. For the fourth aspect (controlling), it is concluded that it is working well. Based on these conclusions, the following research recommendations are outlined. For the first aspect (planning), it is recommended to create plans that can anticipate issues in the field of taxation. For the second aspect (organizing), it is recommended to establish a dedicated division that can handle tax-related issues, such as a tax litigation division."