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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ekonomika Jurnal Ekonomika Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Mursalam Salim
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Journal : RESTITUSI : Jurnal Riset Perpajakan

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ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA. Bakri, Asri Ady; Salim, Mursalam
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.476

Abstract

Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301
Co-Authors Ahmad Rifai Rahawarin Aini , Mawadda Anwar Akbar, Mohammad Aldrin Alam, Sitti Nur Aldrin Akbar, Mohammad Amin, A. Hikmah Ayu Pratiwi Bakri, Asri Ady Balabuana, Gaspar Bao Bugis, Abu Bakar Dabamona, Samsudin Arifin Entar Sutisman Entis , Sutisna Fachrudin Taher Harnanto, Eko Yuni Idris, Muhammad Farid Karnila Ramadhani Tuharea Khorismawati, Nina Kumaunang, Ruslan Peeso Marlindo, Indo Marten PUYO Mohammad, Aldrin Akbar Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muthmainnah, Muthmainnah Numberi, Lita Chrysti Nur Faradila Putri Pasolo, Fahrudin Rasyid, Abdul Septyana Prasetianingrum Sumartono Sumartono Sumartono, Sumartono Yaya Sonjaya