ANALISIS PENERAPAN TAX PLANNING DALAM MEMINIMALKAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT. PUPUK SRIWIDJAJA PALEMBANG

THERESIA S, ELSA and Fuadah, Luk Luk and Ermadiani, Ermadiani (2018) ANALISIS PENERAPAN TAX PLANNING DALAM MEMINIMALKAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA PT. PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

For the company, tax is considered as expense that would decrease the net income, hence., in the effort to increase the competitive efficiency, the manager should decrease the tax expense as much as possible. Minimalizing the tax expense can be conducted in many ways, ranging from tax avoidance which is still legal, to tax evasion which violates the tax regulation. The effon to minimalize the tax expense is mainly considered as tax planning technique. The goal of this research is to analyze the implementation of tax planning that is conducted by PT Pupuk Sriwidjaja Palembang, The collection of data is using the internal data collection to support the validity of this thesis The analysis method used in this research is descriptive quantitative research method, which is the analysis technique that describe the condition of a situation that will be processed based on its function From the research we can conclude that the tax planning that has been conducting by PT Pupuk Sriwidjaja Palembang affects the efficiency of payment of corporate income tax and in accordance to income Tax Regulation No. 36 Year 2008.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Corporate Income Tax, Tax Planning
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Oct 2019 08:32
Last Modified:	02 Oct 2019 08:32
URI:	http://repository.unsri.ac.id/id/eprint/10045

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