Trianny, Rhena (0551338) (2009) Analisis Perbandingan Pajak Terutang Perusahaan Sebelum dan Sesudah Perencanaan Pajak PPh Pasal 21 (Studi Kasus pada CV. PURI'S Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
|
Text
0551338_Abstract_TOC.pdf - Accepted Version Download (288Kb) | Preview |
|
Text
0551338_Appendices.pdf - Accepted Version Restricted to Repository staff only Download (56Kb) |
||
|
Text
0551338_Chapter1.pdf - Accepted Version Download (282Kb) | Preview |
|
Text
0551338_Chapter2.pdf - Accepted Version Restricted to Repository staff only Download (389Kb) |
||
Text
0551338_Chapter3.pdf - Accepted Version Restricted to Repository staff only Download (268Kb) |
||
Text
0551338_Chapter4.pdf - Accepted Version Restricted to Repository staff only Download (458Kb) |
||
|
Text
0551338_Conclusion.pdf - Accepted Version Download (67Kb) | Preview |
|
Text
0551338_Cover.pdf - Accepted Version Restricted to Repository staff only Download (318Kb) |
||
|
Text
0551338_References.pdf - Accepted Version Download (241Kb) | Preview |
Abstract
Tax is the most important thing for every country, it as one of income sources in countries budget. To support smoothness of this activity, government hope all of their citizen who already have income for being participant in government expenditure. But in implementation, many companies avoid their tax duties, due to tax payment is a cost for companies. Many things do by companies to minimalism their tax expend. Companies effort to minimalism their tax expend is known as Tax Planning. Commonly, Tax Planning process reconcile to business engineer and tax transaction to made tax credit in minimal amount but still on taxes rules. This research aimed to explain methods which can be used in Tax Planning and also the implication on income and income taxes rules section 21 st for employees from Tax Planning of income taxes in CV. PURI’S, for then can be known how many changes happened on CV. PURI’S tax credit after Tax Planning of income taxes rules section 21 st applied. Based on researcher analyze, can be known after applied Tax Planning by giving transport, health, and tax allowance to the employee in gross up framework, CV. PURI’s tax credit have been decreasing for Rp 16.626.680,00 from before Tax Planning applied is Rp 29.483.160,00 become Rp 12.856.480,00.
Item Type: | Thesis (Undergraduate) |
---|---|
Uncontrolled Keywords: | Tax, Tax Planning, income taxes rules section 21st, Transport Allowance, Health Allowance, Tax Allowance |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Economics > 51 Accounting Department |
Depositing User: | Perpustakaan Maranatha |
Date Deposited: | 24 Jun 2015 02:19 |
Last Modified: | 18 Feb 2016 11:04 |
URI: | http://repository.maranatha.edu/id/eprint/13527 |
Actions (login required)
View Item |