ANALISIS PENERAPAN TAX PLANNING PADA PT. TOYOTA TSUSHO MECHANICAL & ENGINEERING SERVICE INDONESIA

PARDOSI, DARMAN and Ermadiani, Ermadiani (2011) ANALISIS PENERAPAN TAX PLANNING PADA PT. TOYOTA TSUSHO MECHANICAL & ENGINEERING SERVICE INDONESIA. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01071003113.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (49MB) | Request a copy
Preview	Text RAMA_62201_01071003113_0020086602_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (11MB) | Preview
	Text RAMA_62201_01071003113_0020086602_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (13MB) | Request a copy
	Text RAMA_62201_01071003113_0020086602_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01071003113_0020086602_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (17MB) | Request a copy
	Text RAMA_62201_01071003113_0020086602_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01071003113_0020086602_06_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (443kB) | Request a copy
	Text RAMA_62201_01071003113_0020086602_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

The purpose of this study is to know how the tax planning implementation which is done by corporation interrelated with the accuracy of decreasing tax payment and increasing employee benefit, and how the corporation is able to reduce their tax payment, both Tax Art.21 and Annual Income Tax, without contravencing with Indonesia Tax Law. This study compare both corporation running tax planning and the alternative which is suggested, one of the most minimal tax payment will be recommended The corporation never use their time limit extension right of SPT delivery, use Gross Up method to calculate Tax Art 21 of their expatriate employee and Gross method to Indonesian employee and direct payment for employee medical cost. Implementation of extension right and replacing calculation method with Gross Up to their whole employee and reimbursement charge, will give some adventage in upgrading employee benefit and lower corporation tax payment. In increasing the corporation performance, they need to revise some running tax planning. The exact socialization to entire employee will facilitate in applying the recommanded tax planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, PPh Pasal 21, Pajak Penghasilan Badan
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	19 Mar 2020 04:41
Last Modified:	19 Mar 2020 04:41
URI:	http://repository.unsri.ac.id/id/eprint/28395

Actions (login required)

View Item