E-JURNAL AKUNTANSI
Vol 8 No 2 (2014)

ANALISIS TAX PLANNING DALAM UPAYA MENINGKATKAN OPTIMALISASI PEMBAYARAN PAJAK PENGHASILAN PADA PT.CHIDEHAFU

Vyakana Natakharisma (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
I Kadek Sumadi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
18 Aug 2014

Abstract

Income tax is a tax imposed on any additional economic benefit derived by the taxpayer can be used to increase the wealth of the taxpayer. In terms of taxpayer to pay taxes usually strives to optimize its tax burden can be achieved through tax planning. This study aims to determine the optimization efforts to increase income tax payments can be made by PT.Chidehafu through tax planning and tax planning impacts on the payment of income tax section 21 and corporate income tax of PT.Chidehafu. The analysis technique used is descriptive qualitative analysis. Based on the analysis, after tax planning with net method PT.Chidehafu will pay income tax more Rp 156.303,00 than before tax planning. However, with gross-up method PT.Chidehafu can save income tax payments for Rp 1.462.070,00.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...