Penerapan Strategi Perencanaan Pajak atas PPH Badan (Studi Kasus PT XYZ tahun 2021)

Shaputra, Azriel Ezha, Anisa Rachmawati, S.E., M.Acc. (2023) Penerapan Strategi Perencanaan Pajak atas PPH Badan (Studi Kasus PT XYZ tahun 2021). ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.

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Abstract

Analysis of problems related to tax planning in companies is very efficient to carry out, because it can be seen how effective the tax payable is. So the analysis carried out is in the form of suitability in implementing tax planning in companies. Then by looking for other legal strategies to increase tax savings. This research aims to determine the implementation of tax planning strategies and the amount of tax savings at PT XYZ in 2021 after carrying out tax planning analysis. In conducting tax planning analysis, this research is based on qualitative methods by collecting the data to be studied. Tax planning has an important position for companies, because carrying out tax planning can provide a level of efficiency regarding the company's tax payable. As a result, the tax payable becomes lower because tax planning analysis can determine where costs can be deducted from the company's gross income and can take advantage of loopholes or efforts that have an impact on the value of the tax payable being even lower. The implementation of tax planning implemented by PT XYZ is still not optimal, in the sense that further tax saving efforts can still be made based on tax regulations.

Item Type: Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined])
Uncontrolled Keywords: Application of Tax Planning, Tax Planning Analysis, Tax Planning Strategy, Corporate Income Tax
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 26 Oct 2023 06:53
Last Modified: 26 Oct 2023 06:53
URI: http://eprints.uty.ac.id/id/eprint/14098

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