Zulaikah, Niken, Drs. Sugeng, Ak., M.Si. (2021) Perencanaan Pajak (Tax Planning) melalui Pemberian Natura dan Kenikmatan kepada Karyawan Yayasan Pendidikan ABC Tahun 2019 (Studi pada KJA Ernima Sukmasari). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This report aims to determine the implementation of tax planning through the provision of in-kind and enjoyment to employees of the ABC Education Foundation. Tax planning is an effort to streamline the income tax burden legally, that is, in accordance with the provisions and regulations of taxation. This research focuses on the practice of tax planning in general through the provision of in-kind and enjoyment to employees. Tax planning is carried out by changing the in-kind gift and enjoyment to employees in the form of allowances, cash reimbursements, and switching functions of official vehicles. This change resulted in reduced net activity, so that the burden of income tax borne was reduced. The results showed that tax planning through the provision of in-kind and enjoyment to employees can streamline the income tax burden of Rp. 117,234,495.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | tax planning, income tax, in kind and enjoyment |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 09:16 |
| Last Modified: | 13 Oct 2021 06:22 |
| URI: | http://eprints.uty.ac.id/id/eprint/8358 |
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