Fitri, RizaRizky (2014) Penerapan Perencanaan Pajak Penghasilan Pasal 21 Untuk Meminimalkan Pajak Penghasilan Badan (Studi Kasus Pada Pt X, Surabaya.). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mendeskripsikan bagaimana penerapan perencanaan pajak terkait PPh Pasal 21 Karyawan dapat meminimalisi pajak penghasilan yang dibayar PT. “X”. Data yang diperlukan diperoleh dari sumber intern perusahaan berupa data laba - rugi perusahaan dan data gaji karyawan tetap. Analisisnya dilakukan dengan membandingkan antara penghitungan PPh Pasal 21 murni dengan perhitungan PPh Pasal 21 menggunakan metode gross up, untuk mengetahui terjadinya penghematan atas pembayaran pajak penghasilan yang dibayar perusahaan. Hasil dari penelitian ini menunjukkan dengan penerapan metode gross up terdapat kenaikan PPh pasal 21 menjadi sebesar Rp 57.856.906,-, namun karena perusahaan memberikan dalam bentuk tunjangan pajak maka laba bersih yang diterima akan menurun. Oleh karena itu terdapat penghematan pajak yang harus dibayarkan oleh perusahaan sebesar Rp 61.706.417,-.
English 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,-.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/165/051402846 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 23 May 2014 14:11 |
| Last Modified: | 21 Oct 2021 01:17 |
| URI: | http://repository.ub.ac.id/id/eprint/107173 |
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