Analisis penerapan perencanaan pajak PPh 21 sebagai upaya untuk mengoptimalkan pajak penghasilan : studi kasus PT. A = Analysis of tax planning PPh 21 application to optimize income tax : case study PT. A
Debora Novayanti;
Dini Marina, supervisor; Christine, examiner; Dahlia Sari, examiner
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012)
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[ABSTRAK 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.ABSTRAK One source of funding that the state taxes. Taxes is a compulsory fee for every citizento the state. For tax payers, the tax is a burden. Tax payers can minimize the taxburden by making tax planning. Tax planning is first step in tax management. TaxManagement 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 theexpected 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., One source of funding that the state taxes. Taxes is a compulsory fee for every citizento the state. For tax payers, the tax is a burden. Tax payers can minimize the taxburden by making tax planning. Tax planning is first step in tax management. TaxManagement is a means to satisfy tax obligations correctly and according to taxregulation, but the amount of tax paid can be kept to a minimum to obtain theexpected profit and liquidity. Tax planning was instrumental in minimizing the taxpayable. This research was conducted to determine the role of tax planning at PT.A isdone legally so as not to harm the state and the company. The results showed that taxplanning is very involved in the income tax to be paid company.] |
S-Debora Novayanti.pdf :: Unduh
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No. Panggil : | S-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | computer |
Tipe Carrier : | online resource |
Deskripsi Fisik : | xii, 67 pages ; 28 cm |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
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S-Pdf | TERSEDIA |
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