PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PENGHASILAN BADAN PADA PT. SRI METRIKO UTAMAWIDJAJA

YOLANDA, YOLANDA and Ubaidillah, Ubaidillah and Ermadiani, Ermadiani (2018) PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PENGHASILAN BADAN PADA PT. SRI METRIKO UTAMAWIDJAJA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted with the aim to apply tax planning at PT. Sri MetrikoUtamawidjaja to minimize the burden of corporate income tax. This study uses a comparative descriptive analysis method is by analyzing and processing the data of financial statements and fiscal reports, and then make a comparison of the calculation results of the company and the results of calculation of the optimal tax according to the Income Tax Act 1984. The data used is the Company's Financial Statements and Annual Tax Agency Company of the Year 2016. The results showed that tax planning has been implemented by the company according to the tax laws applicable and by doing tax plannii'lg then there is savings income tax expense ofRp. 16.457.572 and the magnitude of tax efficiency of 6,02%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Planning, Income Tax, Tax Saving
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:	01 Oct 2019 08:18
Last Modified:	01 Oct 2019 08:18
URI:	http://repository.unsri.ac.id/id/eprint/9912

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