Analysis of tax planning on corporate income tax at PT. Waruna Shipyard Indonesia

Simun, Justina Rosalyn (2020) Analysis of tax planning on corporate income tax at PT. Waruna Shipyard Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In economy sector, taxes become the largest contribution to state revenues, where the largest contribution comes from income tax. An income tax is a tax imposed on individuals or corporate taxpayers that varies with respective income (taxable income). For the country, tax is a major source of state revenue. However, for the company, the tax is a burden which will reduce the company’s net profit. Therefore, this research is conducted at PT. Waruna Shipyard Indonesia and aims to reduce the tax burden of corporate income tax with tax planning. The purpose of this research is to analyze the implementation of tax planning strategies in order to achieve tax savings, focused on corporate income tax. This research uses qualitative descriptive research method, where the author collects data in the form of financial statements as well as documents and other supporting information obtained from interviews. Moreover, understanding the current applicable tax regulations, determining the possible tax plans for the company, and evaluates the implementation of the tax planning strategies. From the research, the company can do the tax planning on donation, reserve bad debt, rice allowance, transportation allowance, bonus for working result, telephone allowance, vehicle maintenance allowance, rent allowance, promotion, entertainment and training expense. Besides that, tax planning on Income Tax Article 21 by gross up method, Income Tax Article 22 with accelerating purchase order and Income Tax Article 23 with down payment received / Di sektor ekonomi, pajak merupakan sumber pendapatan terbesar negara, dimana kontribusi terbesar berasal dari pajak penghasilan. Pajak penghasilan merupakan pajak yang dikenakan atas wajib pajak perorangan atau badan yang bervariasi sesuai dengan penghasilan masing-masing (Penghasilan Kena Pajak). Bagi negara, pajak merupakan sumber pendapatan utama negara. Tetapi, bagi perusahaan, pajak merupakan beban yang akan mengurangi laba bersih perusahaan. Dengan demikian, penelitian ini dilakukan di PT. Waruna Shipyard Indonesia dan bertujuan untuk meminimalkan beban pajak dari pajak penghasilan badan dengan cara perencanaan pajak. Tujuan dari penelitian ini adalah untuk menganalisis penerapan strategi perencanaan pajak dalam rangka mencapai penghematan pajak, dimana fokus pada pajak penghasilan perusahaan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif, dimana penulis mengumpulkan data dalam bentuk laporan keuangan serta dokumen dan informasi pendukung lainnya yang diperoleh dari wawancara. Selain itu, memahami peraturan perpajakan yang berlaku saat ini, menentukan perencanaan pajak yang mungkin bagi perusahaan dan mengevaluasi pelaksanaan strategi perencanaan pajak. Dari hasil penelitian dapat dibuktikan bahwa perusahaan dapat melakukan perencanaan pajak dalam hal donasi, piutang, tunjangan nasi, transportasi, bonus, biaya telepon, tunjangan perawatan kendaraan, tunjangan sewa, biaya promosi, entertainment dan pelatihan. Selain itu, perencanaan pajak dalam Pajak Penghasilan pasal 21 dengan metode gross up, Pajak Penghasilan pasal 22 dengan mempercepat pesanan pembelian dan Pasal 23 dengan penerimaan uang muka.

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