Penerapan Perencanaan Pajak Atas Pajak Penghasilan Pada Perusahaan Jasa Pt. X

Article Sidebar

PDF
Issue
Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Apr 24, 2022
Keywords:
application, tax planning, income tax, service company

Main Article Content

Andinar Nastiti Cahyaningtyas
Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia
Fitri Ismiyanti
Program Studi Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Abstract

Tax planning is one way that can be done by taxpayers (either individuals or entities) to reduce the tax that must be paid. PT. X is a company engaged in rental services of heavy equipment and tools that support mining. This study aims to determine whether the company has carried out tax planning that is applied to corporate income tax and refers to applicable tax regulations. This research was conducted using qualitative research methods and conducting field research for data collection such as interviews, observation and analyzing the income statement. From this study the results that can be concluded are that the company has implemented tax planning for corporate income tax and has been implemented in accordance with applicable regulations.

Article Details

How to Cite
Cahyaningtyas, A. N. ., & Ismiyanti, F. . (2022). Penerapan Perencanaan Pajak Atas Pajak Penghasilan Pada Perusahaan Jasa Pt. X. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 3965–3970. https://doi.org/10.32670/fairvalue.v4i9.1579
Section
Articles

References

Anwar Pohan, Chairil. (2013). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis.

Gramedia Pustaka Utama.

Anwar Pohan, Chairil. (2014). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi

Revisi). Gramedia

Elsye, Rosmery (2016). Dasar-Dasar Akuntansi Akrual Pemerintah Daerah. Bogor-Indonesia. Ghalia

Indonesia

Harnanto. (2013). Perencanaan Pajak. Edisi Pertama. BPFE Yogyakarta.

Kementerian Keuangan Direktorat Jenderal Pajak. (2022). Fungsi Pajak.

(https://www.pajak.go.id/id/fungsi-pajak Diakses pada 6 Maret 2022)

Kementerian Keuangan Direktorat Jenderal Pajak. 2022. Jenis Pajak. (https://www.pajak.go.id/id/jenispajak Diakses pada 6 Maret 2022)

Republik Indonesia. (2003).UU No 17 tahun 2003 tentang Keuangan Negara.

Republik Indonesia. (2007).UU No 28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Jakarta.

Republik Indonesia. (2008).UU No 36 tahun 2008 tentang Pajak Penghasilan.

Republik Indonesia. (2009).UU No 4 tahun 2009 tentang Pertambangan Mineral dan Batubara.

Resmi, Siti. (2017). Perpajakan : Teori dan Kasus Edisi 10 Buku 1. Salemba Empat

Suandy, Erly. (2013). Perencanaan Pajak. Salemba Empat.

Sumarsan, Thomas. (2017). Perpajakan Indonesia. Penerbit Indeks.