ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN PADA PT. HIKMAH JAYA PUTRA (GRESIK)
Total View This Week6
Total View This Week6
Institusion
Universitas Muhammadiyah Malang
Author
MUHAMMAD SYADID, ARKAN
Subject
HB Economic Theory
Datestamp
2015-01-06 04:53:31
Abstract :
This research is research of case study at PT. Hikmah Jaya Putra Gresik with headline "Applying Analysis of Production Tax Planning of Body At PT. Hikmah Jaya Putra". The purpose of this study was to determine the amount of tax payable is borne by the company before and after income tax planning, as well as know the tax problems faced by the company by way of finding a solution by the taxation laws in force. In this research, data required is company financial statements for example that is sale fundamental load report, Income-loss report, Balance sheet report. Analyzer applied by inter alia; i. Does reconciliation of tax adjustment, ii. Identifies trouble-shooting expense of company fiscal, iii. Does tax planning strategy to can lessen tax is oweed, iv. Does calculation income tax through tax planning, v. Analyses income tax magnitude before and after doing tax planning. From analysis upper, level of net income before company tax the year 2012 commercially out of Rp. 2.032.848.000 becoming Rp. 2.136.729.000 and after done net income tax planning before tax becomes Rp. 1.829.276.000, hence of course will influence level of income tax which accounted by company commercially Rp. 677.616.000 and in fiscal Rp. 712.243.000 becoming Rp. 609.759.000 after done [by] tax planning. With applying of reachable income tax of thrift of tax that is Rp. 102.484.000. thrift of this tax is production for company that is is not is taxed, because result of this is processing calculation production after taxed. Based on conclusion is upper, researcher concludes that countable tax planning passed cost - expense of of the financial statements by doing tax adjustment to cost - cost which in taxation may not be tapered down to taxable income (PKP). So existence of applying of minimization tax planning will be able to or does thrift of level of tax is oweed to be paid by company. Keyword: Income tax
This research is research of case study at PT. Hikmah Jaya Putra Gresik with headline "Applying Analysis of Production Tax Planning of Body At PT. Hikmah Jaya Putra". The purpose of this study was to determine the amount of tax payable is borne by the company before and after income tax planning, as well as know the tax problems faced by the company by way of finding a solution by the taxation laws in force. In this research, data required is company financial statements for example that is sale fundamental load report, Income-loss report, Balance sheet report. Analyzer applied by inter alia; i. Does reconciliation of tax adjustment, ii. Identifies trouble-shooting expense of company fiscal, iii. Does tax planning strategy to can lessen tax is oweed, iv. Does calculation income tax through tax planning, v. Analyses income tax magnitude before and after doing tax planning. From analysis upper, level of net income before company tax the year 2012 commercially out of Rp. 2.032.848.000 becoming Rp. 2.136.729.000 and after done net income tax planning before tax becomes Rp. 1.829.276.000, hence of course will influence level of income tax which accounted by company commercially Rp. 677.616.000 and in fiscal Rp. 712.243.000 becoming Rp. 609.759.000 after done [by] tax planning. With applying of reachable income tax of thrift of tax that is Rp. 102.484.000. thrift of this tax is production for company that is is not is taxed, because result of this is processing calculation production after taxed. Based on conclusion is upper, researcher concludes that countable tax planning passed cost - expense of of the financial statements by doing tax adjustment to cost - cost which in taxation may not be tapered down to taxable income (PKP). So existence of applying of minimization tax planning will be able to or does thrift of level of tax is oweed to be paid by company. Keyword: Income tax
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
