Analisis Perencanaan Pajak Dalam Pemilihan Pemajakan UMKM Antara Peraturan Pemerintah Nomor 23 Tahun 2018 Dibandingkan Pasal 31E Undang-Undang Pajak Penghasilan Terhadap Efisiensi Pembayaran Pajak Penghasilan Badan Pada PT. KOP Mandiri Sejahtera Tahun 2020
DOI:
https://doi.org/10.31334/jiap.v3i5.3401Abstract
Taxation is the main source of state revenue because it accounts for about 78% of state revenue (realization in 2020). One of the government's policies to increase revenue is to provide incentives for MSME businesses through Government Regulation Number 23 of 2018. This regulation applies to MSMEs that have a gross turnover of up to Rp. 4,800,000,000 per year. This study aims to determine the comparison of corporate income tax payments of PT. Kop Mandiri Sejahtera in 2020 using Government Regulation Number 23 of 2018 compared to Article 31E of the Income Tax Law. The analysis is carried out related to tax planning carried out by the company in the context of tax payment efficiency. This study used descriptive qualitative method. The data collection of this research was done by using interview, documentation and observation techniques. The results showed that the policies taken by PT. Kop Mandiri Sejahtera, namely using Government Regulation Number 23 of 2018 in calculating the company's corporate income tax obligations in 2020 resulting in higher income tax payments compared to the use of Article 31E of the PPh Law.References
Buku-buku
Banga, Wempy. 2018. Kajian Administrasi Publik Kontemporer Konsep, Teori dan Aplikasi. Yogyakarta: Gava Media
Darussalam, Danny Septriadi, B. Bawono Kristiaji dan Khisi Armaya
Dhora. 2019. Seri Kontribusi DDTC : Gagasan dan Pemikiran Sektor Perpajakan 2018/2019. Jakarta : Penerbit DDTC
Direktorat Jenderal Pajak. 2021. Susunan dalam satu naskah Undang-Undang perpajakan edisi 2021 dengan perubahan Undang-Undangan Cipta Kerja.Jakarta : DDTC Tax Center
Halim, A. (2014). Perpajakan : Konsep, Aplikasi,Contoh,dan Studi Kasus. Jakarta : Penerbit Salemba Empat.
Makmur. 2013. Patologi serta Terapinya dalam Ilmu Administrasi dan Organisasi.Bandung: Refika Aditama.
Mardiasmo. 2020.Perpajakan edisi 2019. Yogyakarta : Penerbit Andi
Moleong, Lexy J. 2016. Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya Offset.
Pohan, Chairil Anwar. 2017.Pengantar Perpajakan : Teori dan Konsep Hukum Pajak.Jakarta : Mitra Wacana Media
-------. 2018.Manajemen Perpajakan : Strategi Perencanaan Pajak dan Bisnis. Jakarta : Gramedia Pustaka Utama
-------- 2021. Kebijakan dan Administrasi Perpajakan Daerah di Indonesia : Keuangan, Pajak & Retribusi Daerah. Jakarta : Gramedia Pustaka Utama
Priansa, Donni Juni dan Agus Garnida. 2015. Manajemen Perkantoran Efektif, Efisien, dan Profesional. Bandung: Alfabeta.
Resmi, Siti. 2019.Perpajakan: Teori dan kasus. Jakarta: Penerbit Salemba Empat
Rosdiana & Irianto, S. 2014. Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. Jakarta: Interpratama Offset.
Santoso, Imam, Ning Rahayu. 2013. Corporate Tax Management : Mengulas Upaya Pengelolaan Pajak Perusahaan Secara Konseptual-Praktikal. Jakarta : Observation & Research of Taxation (ORTAX)
Sedarmayanti. 2017. Manajemen Perkantoran Modern. Bandung:
Mandar Maju. Suandi, Erly. 2017 . Perencanaan Pajak edisi 6. Jakarta:
Penerbit Salemba Empat Sudaryono. 2019. Metodologi Penelitian : Kuantitatif, Kualittatif, dan Mix Method.Depok : Kharisma Putra Utama Offset
Sugiyono,. 2016. Metode PenelitianKuantitatif Kualitatif Dan R&D, Bandung: Alfabeta
--------,. 2020. Metode Penelitian Kuantitatif Kualitatif Dan R&D, Bandung: Alfabeta
Jurnal
Adiman, Sumardi dan Miftha Rizkina. 2020. Analisis Tax Planning untuk Efisiensi Pajak Penghasilan Badan (Studi pada PT Abdya Gasindo). Medan : Jurnal Akuntansi dan Keuangan Volume 8, Nomor 1, Februari 2020 ISSN 2716-022X, P-ISSN 2301-4717 p. 53-68
Arfandi, Muhammad Suun dan R. Sudirman. 2019. Efektivitas Perencanaan Pajak untuk biaya Natura sebagai Upaya Mengefisienkan Pajak. Makassar : Paradoks Jurnal Ilmu Ekonomi e-ISSN : 2622-6383 Volume 2 Nomor 1 (2019) Januari
Firmansyah, Dwi dan Nurwati. 2020. Analisis Penerapan Perencanaan Pajak melalui Metode Penyusutan Aset Tetap untuk Efisiensi Pembayaran Pajak PT. Dapur Sarwo Ono. Jakarta : Indonesian Journal of Economics Application Maret- Agustus 2020 e-ISSN: 2622-2299
Muhajir, Ali. 2020. Analisis Penerapan Tax Planning Sebagai Upaya Legal Dalam Efisiensi Pembayaran Pajak Penghasilan Badan (Studi Pada PT. Brilian Utama Gresik). Lamongan : Jurnal Riset Bisnis dan Ekonomi Volume 1Nomor 1 Tahun 2020 ISSN (Online) : 2722-3361
Rahman, Fatahul, Chottam dan Nurhalimah. 2019. Implementasi Tax Planning sebagai Upaya Efisiensi Pajak Penghasilan (PPh) Badan pada PT Yataharaku Tijara Abadi. Samarinda : ISSN: 2302-8556 Jurursan Akuntansi Jurnal Politeknik Negeri Samarinda Volume 15 No. 2 Oktober 2019 ISSN : 0216-6437
Sulaiman, Adzhar, Kamil Md. Indris dan Saliza Abdul Aziz. 2019. Aggressive TaxPlanning and Corporate Tax Avoidance: The Case Study. Malaysia : Indian-
Pacific Journal of Accounting and Finance (IPJAF) Universiti Utara Malaysia. ISSN: 2600-9161 eISSN: 2590-406X Vol. 3 No. 2, 2019 pp. 27-38
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
