ANALISIS PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN BADAN PADA PT SRI METRIKO UTAMAWIDJAJA

NOVALIA, MEI and Fuadah, Luk Luk and Yusnaini, Yusnaini (2019) ANALISIS PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN BADAN PADA PT SRI METRIKO UTAMAWIDJAJA. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This study aims to examine whether there is an influence of tax planning on corporate income tax. The object of this research is PT. Sri Metriko Utamawidjaja. While the research subjects are PT. Sri Metriko Utamawidjaja during the 2016-2018 period. The research method used is comparative descriptive analysis. The results of this study indicate that PT. Sri Metriko Utamawidjaja has implemented tax planning with two strategies, namely conducting education and developing human resources and providing benefits not in the form of natura and successfully saving the tax paid. PT. Sri Metriko Utamawidjaja implemented tax planning to streamline income tax payments. But it is also important to consider matters in making decisions when applying tax planning. Keywords: Tax planning, income tax, tax saving.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perencanaan pajak, Pajak Penghasilan, Penghematan Pajak
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4770 not found.
Date Deposited: 23 Jan 2020 07:06
Last Modified: 23 Jan 2020 07:06
URI: http://repository.unsri.ac.id/id/eprint/25553

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