PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 UNTUK MEMINIMALKAN PAJAK PENGHASILAN BADAN ( Studi Kasus Pada PT X, Surabaya)
Abstract
The objective of this research is to describe how the application of tax
planning related to tax 21 to minimize payments of income tax at PT “X”. Data
obtained from internal sourches such as income statement and salaries of permanent employees. In this research, author compared in between the real tax 21 and tax 21 with gross up method, to determine the savings of income tax at PT “X”.
The result of this research show that with the gross up method tax 21 will
be rise to Rp 57.856.906,-, but due to corporate giving as a tax allowances the net income will decrease. The impact of this tax planning can save income tax of PT “X” to Rp 61.706.417,-.
Keywords : Tax Planning, Tax Savings, Income Tax.
planning related to tax 21 to minimize payments of income tax at PT “X”. Data
obtained from internal sourches such as income statement and salaries of permanent employees. In this research, author compared in between the real tax 21 and tax 21 with gross up method, to determine the savings of income tax at PT “X”.
The result of this research show that with the gross up method tax 21 will
be rise to Rp 57.856.906,-, but due to corporate giving as a tax allowances the net income will decrease. The impact of this tax planning can save income tax of PT “X” to Rp 61.706.417,-.
Keywords : Tax Planning, Tax Savings, Income Tax.
Full Text:
PDFRefbacks
- There are currently no refbacks.