Skripsi

ANALISIS PENERAPAN TAX PLANNING PADA PT. TOYOTA TSUSHO MECHANICAL & ENGINEERING SERVICE INDONESIA

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Penilaian

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The purpose of this study is to know how the tax planning implementation which is done by corporation interrelated with the accuracy of decreasing tax payment and increasing employee benefit, and how the corporation is able to reduce their tax payment, both Tax Art.21 and Annual Income Tax, without contravencing with Indonesia Tax Law. This study compare both corporation running tax planning and the alternative which is suggested, one of the most minimal tax payment will be recommended The corporation never use their time limit extension right of SPT delivery, use Gross Up method to calculate Tax Art 21 of their expatriate employee and Gross method to Indonesian employee and direct payment for employee medical cost. Implementation of extension right and replacing calculation method with Gross Up to their whole employee and reimbursement charge, will give some adventage in upgrading employee benefit and lower corporation tax payment. In increasing the corporation performance, they need to revise some running tax planning. The exact socialization to entire employee will facilitate in applying the recommanded tax planning.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107002519	T28395	T28395	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T28395

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xv, 136 hlm.: Tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Pajak Penghasilan Badan Terhutang (PPh Badan)
Tax Planning

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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