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All Journal Journal of Degraded and Mining Lands Management Jurnal Keteknikan Pertanian Tropis dan Biosistem PROFIT : Jurnal Administrasi Bisnis Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Penelitian Pertanian Terapan Paediatrica Indonesiana Sawala : Jurnal Administrasi Negara DE LEGA LATA: Jurnal Ilmu Hukum Jurnal Teknologi & Industri Hasil Pertanian Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) JURNAL PENDIDIKAN TAMBUSAI Journal of Public Administration Studies Journal of English Education, Linguistic and Literature JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA El-kahfi : Journal of Islamic economics Oikonomia: Jurnal Manajemen Law Development Journal Journal of Oral Health Care Gemakes: Jurnal Pengabdian Kepada Masyarakat Journal of Agricultural and Biosystem Engineering Research Jurnal Hukum dan Peradilan Al-Istinbath: Jurnal Hukum Islam Moneter : Jurnal Keuangan dan Perbankan JURNAL BIOLOGI PAPUA Indonesian Journal of Advanced Research (IJAR) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Pengabdian Fakultas Pertanian Universitas Lampung Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Agroindustri Berkelanjutan Jurnal Akuntansi Kontemporer BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Suharyono Suharyono
Universitas Nasional
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Journal : Moneter : Jurnal Keuangan dan Perbankan

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Clever Tax Planning & Performance: Insight From Construction Companies Subject Final Income Tax Suharyono, Suharyono
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.547

Abstract

This study aims to analyze and evaluate the benefits of tax planning in a construction company, where income tax is subject to Final Income Tax (the size of costs does not affect taxation). This study employs a qualitative method with an ethnomethodology and case study approach, and data collection is conducted through observation and in-depth interviews. Observation activities are carried out in the Accounting department (responsible for tax audits and document inspections), the Finance department (responsible for VAT and Income Tax articles 4, 23, 22), HRD (responsible for Income Tax 21, non-monetary benefits, and vehicles), and the Internal Audit department (responsible for samples projects). The results of this study indicate that tax avoidance can enhance company performance, whether through motivated human resources due to the company bearing the income tax burden or increased profits due to efficiency and effectiveness. Through the findings of this study, the authors hope that tax avoidance can be executed efficiently and integrated as much as possible into the company's current processes, making it easy, and cost-effective to implement.
Co-Authors Afifah, Nida Rafa Agus Iwan Kesuma Ahmad Ridwansah, Asep Ahmad Sapta Zuidar Almujadi, Almujadi Anas Miftah Fauzi Andriani Kusumawati Any Riswati Any Urwatul Wusko Ardiansyah, Hamdan Arifannisa, Sahira Josy Chandra Kirana Citra, Meitriliana DEWI SARTIKA DEWI SARTIKA Djamhur Hamid Dwi Koerniawati Dyah Koesoemawardani Edy Yulianto Efrianto, Eeng Juli Elman Johari Erdi Suroso Farida Akbarina Fatihul Islam, Aang Fatikhaturrohmah, Fatikhaturrohmah Fibra Nurainy Gunawan, Nanang H, Muhammad Nurreza Nurreza Habsyi, Taber Al Haryani, Wiworo Hayatuddin, Khalisah Herdiana, Novita Husada, Muhamad Hadid Imam Fauzi Surahmat Imam Suyadi Inggrid Sinaga Irdika Mansur Is, Muhamad Sadi Islam, Aang Fatihul Kartika Rachma Khongrat, Etty Kidnem, Dara Mutiara Mylan Kurniasari, Putri Kurniasari Ledy Setiawati Lusy Deasyana Rahmadevita Maharanie, Regina Putri Maria Erna Kustyawati Melvina Putri, Maulida Mohamad, Abdul Basir Bin Muhammad Azmi, Muhammad Murhadi , Murhadi Murhadi Murhadi Novita, Dwi Otik Nawansih Pakpahan, Marisi Pangestuti, Edriana Pardi, Abisar Ranti, Benny Rena Feri Wijayanti RIBUT SUGIHARTO Rosi Anjarwati Safitri, Melda Samsul Rizal Saputra, Jemmi Angga Saputri, Restin Ananda Sar’an, Mohamad Sastiani, Eka Z. Septian Kurniawan, Yuda Septiany, Annisa Muthiah Siregar, Afrila Mulyati Siregar Siti Nurdjanah Sobandi, Sobandi Sri Hidayati Sri Setyani Srikandi Kumadji Subeki Subeki Subhan Subhan Suendra, Yeyen Suherman, Trisya Sunarti Sundari, Sri Surni, Surni Sussi Astuti Sutoyo Sutoyo Suyono Suyono Tambusai, Suci Rizka Khairuna Tanto Pratondo Utomo Virhananda, M Rakha Pradipta Wardani, Febri Pramudya Widia Rini Hartari Winata Rizqy Priyani Wisnu Satyajaya Yanto, Syafri Yekti Asmoro Kanthi Yuliana , Neti Yuniarly, Etty Yuniarti, Lani Zainul Arifin Zulferiyenni, Zulferiyenni