A.NALISIS PENERAPAN TAX PLANNING PADA PT PERTAMINA (PERSERO) RU III PLAJU PALEMBANG

HERIANSYAH, YUDI and Saftiana, Yulia (2011) A.NALISIS PENERAPAN TAX PLANNING PADA PT PERTAMINA (PERSERO) RU III PLAJU PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is conducted in PT Pertamina (Persero) RU III Plaju Palembang. With the title Analysis of Tax Planning Implementation in PT Pertamina (Persero) RU III Plaju Palembang in the objective of this research is to find out that the application of tax planning can minimize income payable tax in PT Pertamina (Persero) RU III Pia ju Palembang. The data that is used in this research is a secondary data. This data is obtained from finance division and other division. From the research, it can conclude that PT. Pertamina (Persero) RU Ill Plaju Palembang have try to apply the tax planning very well, that is with organizing the trading that connected with the employee walfare and conduct of the lease agreement for the financing of fixed assets which could reduce the company's gross income to minimize income payable tax without violating applicable law. However there is still a flaw, such as PT. Pertamina (Persero) RU III Plaju Palembang must take care the huge deviation between the commercial cost and the fiscal cost than using the other method, the cost that related with medication facility / the healthness of the toiler, transportation and the food and any other natura cannot reduce that cost. From the findings, author give several suggestions including PT Pertamina (Persero) RU Ill Plaju Palembang should provide more in kind to employees if a loss, in terms of Article 21 should the company provide benefits to employees with tax gross-up method, in which case medical / health of employees should the company change the provision of medical facilities and the provision of medicines to health benefits, in terms of providing transportation for employees of the company should provide transportation allowances, in terms of provision of food and the company should provide benefits in kind of rice are expected to provide a better result and benefit to PT Pertamina (Persero) RU III Plaju Palembang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fiskal, Komersial, Pajak Penghasilan, Tax Planning
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:	31 Mar 2020 06:02
Last Modified:	31 Mar 2020 06:02
URI:	http://repository.unsri.ac.id/id/eprint/28756

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