Fundamental Management Journal
Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816

The Effect of Tax Planning to Minimize the Tax Burden: A Case Study on an Employee Koperasi at PT.KBX

Melfrida, Christina (Unknown)
Malau, Melinda (Unknown)
Sihombing, Salmon (Unknown)

Article Info

Publish Date
03 Feb 2017

Abstract

This study aims to determine how the effect of tax planning undertaken by PT. KBX, and to know what the right method to minimize the tax burden. The data for this study were obtained from interviews with tax accounting section and General Human Resources of PT. KBX with observations regarding the implementation of tax planning. The research proves that PT. KBX has not executed tax planning appropriately. The company uses the method of calculation of income tax Article 21 is borne by the employer (net method), so that the expense incurred income tax Article 21 shall be paid in the calculation of taxable income for corporate income tax. As a result the corporate income tax paid is greater.Keywords : Taxes, PT. KBX, Peghasilan Tax (VAT).

Copyrights © 2016




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Journal Info
Fundamental Management Journal
Website

Abbrev

jm

Publisher

Universitas Kristen Indonesia

Subject

Decision Sciences, Operations Research & Management

Description

The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial ...