TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA PT DISTRINDO MULTI JAYA

DAMARA, RENTIKA and Ermadiani, Ermadiani and Rahmawati, Meita (2020) TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA PT DISTRINDO MULTI JAYA. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax planning was one of the way that company can use to decrease corporate income tax payable. This research was conducted to determine the amount of corporate income tax payable before and after tax planning done in PT Distrindo Multi Jaya for tax year 2018. PT Distrindo Multi Jaya was a food distributor company which was located in Palembang. This research was descriptive quantitative research which explains strategies to decrease corporate income tax payable. Data of this research was collected from employee salary report and commercial financial statements and then performed tax planning strategies. Tax planning was conducted by choosing gross up method to calculate income tax Article 21 and some expenses that must be identified in order to make that expenses to be deductible. The result showed that tax planning was proven to save corporate income tax payable in 2018 the amount of 17.167.766 and in 2019 19.347.069.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	perencanaan pajak, pajak penghasilan badan
Subjects:	H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6900 not found.
Date Deposited:	26 Aug 2020 02:53
Last Modified:	26 Aug 2020 02:53
URI:	http://repository.unsri.ac.id/id/eprint/32360

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