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.

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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

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