ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA EFESIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PT LIXIL ALUMINIUM TAHUN 2019-2020)
DOI:
https://doi.org/10.31334/jambis.v3i2.3089Keywords:
Capa Tax Planning and Corporate Income TaxAbstract
This study aims to analyze the implementation of tax planning in efficiency efforts corporate income taxes at PT Lixil Aluminum 2019-2020, there are still several accounts in the implementation of budgeting that are not in accordance with the tax laws and regulations.The analysis method used in the research is a qualitative approach and the type of data analysis in this study using the descriptive analysis. Source of data used in this study is primary data obtained from the results of interviews and direct observations to the office, meanwhile the secondary data used for this research in order to get the results according to the expectation by using the documentation method. The results of this study show that PT.Lixil Aluminum has not applied the planning tax optimally. This can be seen from the difference before and after tax planning is carried out on taxpayers, there is a difference in tax savings results of 4.67% in 2019 mean while there is a difference in tax savings results of 0.64% in 2020. The obstacles that occur in the implementation of tax planning, there is the lack of knowledge for the solution must be resolved by holding training or in the presence of a tax consultant, so that during the establishment of tax planning does not make mistakes in taking advantage of opportunities wich exists.
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Peraturan Undang-Undang
Undang-undang No. 36 Tahun 2008 Tentang Pajak Penghasilan (PPh).
Undang-undang No. 36 Tahun 2008 Pasal 4 ayat 3 yang mengatur Pajak
Penghasilan Yang Dikecualikan Objek Pajak.
Undang-undang No.36 Tahun 2008 Pasal 6 yang mengatur biaya-biaya yang boleh dikurangkan sebagai pengurangan dari penghasilan bruto.
Undang-undang No.36 Tahun 2008 Pasal 9 yang mengatur biaya-biaya yang tidak boleh dikurangkan sebagai pengurangan dari penghasilan bruto.
Undang-undang No.36 Tahun 2008 Pasal 31 E yang mengatur pemberian insentif melalui pengurangan tarif PPh
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