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Dian W, Titin
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
Economics, Econometrics & Finance Education

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PENERAPAN STRATEGI PERENCANAAN PAJAK ( TAX PLANNING ) DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN (Studi pada PT. BPR Tulus Puji Rejeki, Kediri) Dian W, Titin
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is about tax planning strategies of PT. BPR Tulus Puji Rejeki.in order to save income Tax and save the other taxes that should be paid. This research used the descriptive-qualitative to describe method by revealed the condition of profit and financial lost report in that the company based on fact. Then it processed into data which it would be analized so taht produced conclusion. PT BPR Tulus Puji Rejeki engaged in the business services set by Bank Indonesia and had a special tax treatment.This study proved that, tax planning can optimal profit after tax by using different method for depresiasi. PT BPR Tulus Puji Rejeki used the decline methode before, however the reseacher used the straight line method and it could prove can be save tax Rp. 20.777.963. Then reseacher used the gross up method to calculate PPh 21 for employee could save tax PPh 21 Rp. 8.219.600. The tax planning for PT BPR Tulus Puji Rejeki could save tax in 2013 Rp. 8.059.049. Keyword: Income Tax, Tax Planning, Tax Saving.
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