Peranan Perencanaan Pajak dalam Usaha Meminimalkan Beban Pajak Terhutang (Studi Kasus PT. HLI)

Febriyanti, Karina (0651376) (2010) Peranan Perencanaan Pajak dalam Usaha Meminimalkan Beban Pajak Terhutang (Studi Kasus PT. HLI). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Tax planning is one way in order to streamline the tax in a way to find the cracks of the tax laws. This study aims to find out how the company tax planning and the extent of the role of tax planning in an effort to minimize the tax burden of the indebted. In writing this thesis, the author uses descriptive analytical method which seeks to provide a clear picture of the object under investigation. In determining variable research, the author uses the independent variable is the tax planning and minimization of a bound variable load assessments. Research conducted in PT.HLI, a company engaged in tekstile. Research conducted through two approaches, namely the field approach and the literature. From the research conducted to obtain primary data and secondary data will be used to perform calculations and obtain information related to the problem under study. Period financial data collected is limited to one period, ie year 2008. Based on the research and data processing can be known that the income tax payable before the tax planning of Rp 623,698,075.70. While the income tax payable after tax planning is Rp 473,147,529.50. From these calculations there is a difference of Rp 150,550,546.20. From the comparisons carried out can be concluded that the implementation of tax planning Income tax payable PT.HLI to become smaller, because of the tax plan that can be applied in the company by providing benefits that can make employees more income and can be used as a deductable expense for the company, create a document or nominative list of every transaction made the company, choosing the method of depreciation and amortization properly, so if the company uses this planning can minimize the tax payable. The conclusion that can be obtained from this study that the company had already implemented a good tax planning that marked some corrections are made.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: tax planning, minimization of tax burden is indebted.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 04 Jun 2015 11:08
Last Modified: 04 Jun 2015 11:08
URI: http://repository.maranatha.edu/id/eprint/12887

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