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PERENCANAAN PAJAK (TAX PLANNING) ATAS KESEJAHTERAAN KARYAWAN DALAM MENGOPTIMALISASI KEWAJIBAN PERPAJAKAN (Studi Kasus pada PT. Bunga Daru)
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Institusion
Universitas Bhayangkara Surabaya
Author
Dwijani, HERNI ARIEF
Subject
Accounting 
Datestamp
2019-11-05 06:44:08 
Abstract :
Tax is one of the foundation sector of state revenue in order to fund state spending. But instead, tax is a source cost without receiving immediate reward. Therefore, we need a solution for companies to find ways to optimizing taxational liabilities and one of the way used is throught tax planning. The purpose of this study is to determine the extent to which tax panning on employee fringe benefits can optimize tax burden on PT. Bunga Daru. This type of research is descriptive qualitative. Data obtained by using documentation, interview, and library research. Type of data used in the form of primary data and secondary data. The data obtained were sourced from units of finance and othe units. From the result showed kind of tax planning for the employee fringe benefits can optimalize a tax liabilities in accordance with aplicable tax law so can streamline the amount of tax payable by Rp. 25.353.198,- or equivalent 13,7% from the tax before tax planning. Tax planning for employee fringe benefits is a pretty good way to optimizing taxational liabilities in PT. Bunga Daru. 
Institution Info

Universitas Bhayangkara Surabaya