PENYUSUTAN AKTIVA TETAP SEBAGAI INSTRUMEN PERENCANAAN PAJAK PENGHASILAN BADAN PADA PT. OXCY JAYA PUTRA DI SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Sadodolu, Dewi Sartika
Subject
HG Finance
Datestamp
2020-04-20 05:59:57
Abstract :
For the tax state is one of the important revenue sources that will be used to finance state expenditures, both routine expenditure and development expenditures. In a taxing company it is an expense that will reduce net income or an obligation to surrender a portion of the wealth to the state treasury due to a circumstance, occurrence, and act which gives a certain position, but not as a punishment according to the rules established by the government and may be imposed, reciprocal services from the state directly to the maintenance of welfare in general. Economically, tax is a deduction element of profit available to be distributed or reinvested by company so that company will try to minimize tax payment in accordance with taxation provisions in question with tax planning. Tax planning is a tool and beginning of taxation manajement that serves to accommodate the aspirations that evolved from human nature. One way to implement it is through depreciation of fixed assets. Based on the above exposure, then the problem is, how the depreciation of fixed assets used as instruments of corporate income tax planning at PT.Oxcy Jaya Putra in Surabaya. To find the answer to the problem, then the method used. First, for the object of research approach is qualitative descriptive approach and in the discussion using quantitative descriptive approach; third, the data sourced used is secondary data; fourth, the technique of collecting research data get information sourced from corporate documents. With the method used in this research can answer the problem under study. The answer of the problem studied is, firstly, based on fixed assets data owned by PT.Oxcy Jaya Putra that not yet fully apply tax planning that can minimize burden of tax payment that is company use method balance decrease in calculation of fixed assets data bigger tax paid rather tahn applying the straight-line method. Second, that the pre-tax profit owned by a company can provide useful investment analysis information to evaluate operating performance regardless of the effect of tax payable by the compay. Third, the income tax payable is advised to the company for monthly installments in accordance with the provision of income Tax article 25, because the tax payment is not too large that can support in tax planning.
For the tax state is one of the important revenue sources that will be used to finance state expenditures, both routine expenditure and development expenditures. In a taxing company it is an expense that will reduce net income or an obligation to surrender a portion of the wealth to the state treasury due to a circumstance, occurrence, and act which gives a certain position, but not as a punishment according to the rules established by the government and may be imposed, reciprocal services from the state directly to the maintenance of welfare in general. Economically, tax is a deduction element of profit available to be distributed or reinvested by company so that company will try to minimize tax payment in accordance with taxation provisions in question with tax planning. Tax planning is a tool and beginning of taxation manajement that serves to accommodate the aspirations that evolved from human nature. One way to implement it is through depreciation of fixed assets. Based on the above exposure, then the problem is, how the depreciation of fixed assets used as instruments of corporate income tax planning at PT.Oxcy Jaya Putra in Surabaya. To find the answer to the problem, then the method used. First, for the object of research approach is qualitative descriptive approach and in the discussion using quantitative descriptive approach; third, the data sourced used is secondary data; fourth, the technique of collecting research data get information sourced from corporate documents. With the method used in this research can answer the problem under study. The answer of the problem studied is, firstly, based on fixed assets data owned by PT.Oxcy Jaya Putra that not yet fully apply tax planning that can minimize burden of tax payment that is company use method balance decrease in calculation of fixed assets data bigger tax paid rather tahn applying the straight-line method. Second, that the pre-tax profit owned by a company can provide useful investment analysis information to evaluate operating performance regardless of the effect of tax payable by the compay. Third, the income tax payable is advised to the company for monthly installments in accordance with the provision of income Tax article 25, because the tax payment is not too large that can support in tax planning.
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