EVALUASI PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT ANGKSA PURA II PALEMBANG

SISILIA, SHELLA and Patmawati, Patmawati (2024) EVALUASI PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT ANGKSA PURA II PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation in accordance with tax laws, fiscal loss is smaller than commercial loss in 2021 and 2022 due to fiscal corrections in the company's income and expenses. However, due to the losses experienced by the company for 2 consecutive years, the tax planning implementation does not have a significant impact on minimalize efforts, in accordance with Law Number 36 of 2008 article 6 paragraph (2) the income tax payable cannot be calculated with tax rates applicable but a loss can be compensated in the following tax period for up to five years when in these years the company makes a profit.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Pajak Penghasilan, Kompensasi Kerugian
Subjects:	H Social Sciences > HF Commerce > HF1-6182 Commerce
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Shella Sisilia
Date Deposited:	02 Jan 2025 08:26
Last Modified:	02 Jan 2025 08:26
URI:	http://repository.unsri.ac.id/id/eprint/162107

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