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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha TEKMAPRO Journal of Industrial Engineering and Management agriTECH Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Ilmiah Wahana Akuntansi Cakrawala: Jurnal Litbang Kebijakan JAE (Jurnal Akuntansi dan Ekonomi) MBIA Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis BUDGETING : Journal of Business, Management and Accounting Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Bisnis Dan Industri (EBI) Finansha: Journal of Sharia Financial Management Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi Efektif Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Berajah Journal Indo-MathEdu Intellectuals Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Education, Communication and Economics Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Abdimas Indonesian Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Sosial dan Sains Jurnal Strategi dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Moneter : Jurnal Keuangan dan Perbankan Indo-Fintech Intellectuals: Journal of Economics and Business TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
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Journal : Jurnal EMT KITA

Manajemen Perpajakan: Analisis Perencanaan Pajak Pertambahan Nilai di Indonesia (Kajian Literatur) Nariswari, Anindya; Ardelia, Sarah Selli; Wahono, Puji; Pahala, Indra
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2607

Abstract

Tax planning for Value Added Tax (VAT) in Indonesia is an important important aspect in managing company tax obligations efficiently. This study examines various VAT tax planning strategies, including the crediting of input tax, evaluation of VAT compensation, delaying the issuance of tax invoices, purchases from PKP sellers, and technical implementation. Through the application of these strategies, companies can reduce tax burdens legally, increase operational efficiency, and increase profitability. Research not only highlights the importance of tax planning in reducing tax obligations, but also provides practical guidelines to assist companies in managing their tax obligations more efficiently and effectively. In addition, research also shows how companies can use various tax incentives provided by the government to achieve these goals. The results of the study are known that strategic tax planning for VAT in Indonesia involves the use of tax incentives, ensuring the structure of transactions is optimized, and comply with relevant government laws and government policies related to VAT. Through effective VAT tax planning, companies can streamline their tax management, reduce tax burdens legally, and ultimately increase efficiency and profitability.
Co-Authors AA Sudharmawan, AA Abrori, Ali Ade Puspita, Reni Suwandi Agung Dharmawan Buchdadi Agung Feinnudin Agung Wahyu Handaru Agustyana, Nurvanny Ahmad Najib Ahmad, Ahmad Ajitama, Ombih Akbar, Abdul Azhim Alamsyah, Amalia Putri Alfarizi, Alwan Harris Amelia, Mutiara Putri Ameliyaningsih, Tri Anggrainy, Melya Anisa Putri Isnaini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Aryasari, Devita Aryo Prakoso Astuti, Riana Dwi ATI SUMIATI, ATI Aurelia, Romaulina Agatha Ayu Fatmawati Azima, Razy Ulul Azzahra, Verina Dhiva Bambang Saputra Chairani, Fani Charlie Albert Lasuin Christian Wiradendi Wolor Dalimunthe, Sholatia Dara, Yohana Lastri Debora, Tiurma Devi, Nadinda Kartika Dewi Gathmyr Dewi Susita Dewi, Ponco Dwi Handarini Dwi Hapsoro, Dian Elida Novita Endang Silaningsih Fadlullah, Fauzan Fad’li, Ghifari Aminudin Fajriyati, Sausan Famela, Zafia Intan Fasya, Ilman Azmi Febrianti, Mila Feinnudin, A Agung Fitriani, Azmi Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hamdani, Fajri HAMIDAH Hamidah . Hamonangan, Mahardhika Michael Handayani, Wening Hanifah, Nindya Nurul hasanah, Noor Hendrian Hendrian, Hendrian Hendrico, Hendrico HENRY ERYANTO, HENRY Hera Khairunnisa Herry Purnomo Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ika Febrilia Ika Sisbintari Indra Pahala Irawan, Vina Devi Yekti Irsy, Rahmadiani Ismaniar Rahmadaningtyas, Resta Dwi Jadidah, Wanti Nur Karina, Dhiya Syifa Karyadi, Hari Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar Muhammad Ihsan Mulyo, Sadono Mustofa, Usman Nariswari, Anindya Nisa, Karimatun Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Noven Pramitasari Nur Malikha Ulfah Nurfalah, Sunita Nurhidayah, Dhea Alifia Olivia, Putri Sarah Pahala , Indra Pakpahan, Kristina Evana Permatasari, Annisa Aprilia Pradana, Hendra Andiananta Prasetiyaningsih, Endah Purba, Ayuwinarti Purwana E.S., Dedi Purwana, Dedy Putra, Arie Anggara Rachman, Riza Aulia Ramadhan, Pinolia Ratna Anggraini Ravista, Amazya Rd. Tuty Sariwulan Rebecha Prananta, Rebecha Rhofitania, Rhofitania Rida Prihatni Rivai, Wisnu Anugrah Rizki Firdausi Rachma Dania Romadani, Mutiara Nur Roni Faslah Rosyadhi, Rozi Irfan Safariningsih, Ratna Tri Hari Sakinah, Chyntia Samudra, Akbar Sanjaya, Billy Putra Santi Susanti, Santi Saparuddin Mukhtar Saparuddin Saparuddin Sari, Mutiara Nilam Sari, Septy Dwi Indah Savira, Ultania Yisca Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Shafina, Evelyne Shandy Aditya Shandy Aditya, Shandy SITI MAHMUDAH Sri Zulaihati, Sri Suhartono Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susilowati, Reni Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Wibowo, Yureza Rian Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Wijaya, Andreas Winanto, Rando Wisnuputra, Deandra Muhammad Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin