ANALISIS PRAKTIK PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA MEMINIMALKAN JUMLAH PAJAK PENGHASILAN TERUTANG TERHADAP WAJIB PAJAK BADAN PADA PT.TROPICA COCOPRIMA, MANADO
Keywords:
tax planning, corporate income tax, ,manufacturing companyAbstract
Taxes are involuntary fees levied on individuals or corporations and enforced by a government entity (local / regional / national) in order to finances government activity. Based on tax laws, taxes will applied and reduces net profit. Tax planning is the analysis of a financial situation. The purpose of tax planning is to ensure tax efficiency. Tax planning is a essential part of a financial plan. Reduction of tax liability and maximizing the ability to contribute the retirement plans are crucial for success. Object for this research is manufacturing company, named Tropica Cocoprima. Descriptive analysis method applied on this research. As the result, deficiency of depreciation expense made Tropica Cocoprima doesn’t need to make the tax payment and eligible for restitution of overpaid tax.
References
Denyerick (2014). Tax Planning a Part of Strategic Planning. Penerbit PT Juffa Prima.
Gunadi (2016). Akuntansi Pajak. Edisi Revisi 2009. Penerbit PT. Grasindo, Jakarta.
Horngren C.T., Harrison., Bamber (2017). Accounting (12th Edition). Published by Pearson.
Ikatan Akuntan Indonesia (2018). Standar Akuntansi Keuangan. Penerbit Salemba Empat, Jakarta.
Mardiasmo (2018). Perpajakan Edisi Terbaru 2018. Penerbit Andi, Yogyakarta.
Sumarsan, Thomas (2013). Tax Review dan Strategi Perencanaan Pajak (Edisi Kedua). PT Indeks, Jakarta.
Faisal, Gatot S.M (2009) How To Be A Smarter Taxpayer. PT Grasindo, Jakarta.
Crisdianto, R.B., Andrianto (2009) Penerapan Tax Planning dalam Pengambilan Keputusan Terhadap Pilihan Alternatif Pembelian Truk Secara Tunai, Kredit Bank, dan Leasing dengan Hak Opsi PT Rajawali Dwi Putra Indonesia. Jurnal Bisnis Perspektif. Fakultas Ekonomi Universitas Surabaya.
Mangunsong, Soddin (2012) Peran Tax Planning dalam Mengefisiensikan Pembayaran Pajak Terutang. Jurnal Ilmiah Akuntansi. Universitas Kristen Maranatha, Bandung.
Pohan., Chairil Anwar (2013) Manajemen Perpajakan, Strategi Perencanaan Pajak dan Bisnis. PT Gramedia Pustaka Utama, Jakarta.
Zulkardi. (2002). Developing A Learning Environment on Realistic Mathematics Education for Indonesian Student Teachers. Disertasi tidak dipublikasikan, Enschede, University of Twente.
Pardiat (2010) Akuntansi Pajak Lanjutan Edisi Dua. Mitra Wacana Media, Jakarta.
Widjayanti, Bambang (2010) Ekonomi. Penerbit CV Citra Peraya, Jakarta.
Sundoro, Agus Setiono (2010) Revaluasi Aktiva Tetap. Penerbit Lembaga Manajemen Formasi, Jakarta.
Prabowo, Yusdianto (2014) Akuntansi Perpajakan Terapan. Edisi Revisi. Penerbit PT Grafindo, Jakarta.
