PENERAPAN TAX PLANNING PPH 21 DALAM USAHA MENGEFISIENSIKAN BEBAN PAJAK PADA PT PERKEBUNAN MITRA OGAN

WULANDARI, SITI and Daud, Rochmawati and Rahmawati, Meita (2019) PENERAPAN TAX PLANNING PPH 21 DALAM USAHA MENGEFISIENSIKAN BEBAN PAJAK PADA PT PERKEBUNAN MITRA OGAN. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381720002.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031381720002_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (13MB) | Request a copy
Preview	Text RAMA_62201_01031381720002_0003096401_ 0213058601_01_FRONT_REF.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (250kB) | Request a copy
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (87kB) | Request a copy
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (254kB) | Request a copy
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (87kB) | Request a copy
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_06_REF.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (85kB) | Request a copy
	Text RAMA_62201_01031381720002_0003096401_ 0213058601_07_LAMP.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

Tax is a contribution that must be paid by each taxpayer. Taxpayers can minimize the tax burden by implementing tax planning. Implementing tax planning for this study is tax planning PPh 21. Tax planning PPh 21 is giving benefit in cash from the company to employees, which is to reducing income or increasing costs - fees that can be deducted from income, so that taxable income decreases based on tax regulations. This research was conducted in PT Perekebunan Mitra Ogan, which is engaged in oil palm plantations. For this study, the authors transferred from natura giving to benefit in cash, that is transportation benefits, health benefits, and housing rental benefits given to employees at PT Perkebunan Mitra Ogan. The conclusion of this study, which implementation of tax planning PPh 21 can reducing the tax burden on PT Perkebunan Mitra Ogan. Keywords: Tax Planning PPh 21, Tax Burden, Benefit In Cash.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencaan Pajak (tax planning) PPh 21, Beban Pajak, Tunjangan Tunai.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1511 not found.
Date Deposited:	28 Aug 2019 07:50
Last Modified:	28 Aug 2019 07:54
URI:	http://repository.unsri.ac.id/id/eprint/5008

Actions (login required)

View Item