Tax planning on article 21 income tax to minimize corporate income tax at PT. Berkat Bima Sentana

Hermawanti, Hermawanti (2020) Tax planning on article 21 income tax to minimize corporate income tax at PT. Berkat Bima Sentana. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia has one of the biggest populations in the world after China, India, and America. Meanwhile, tax is considered as one of the biggest incomes in a country which makes taxation compulsory. However, taxation tends to be considered as a burden for the taxpayer. As a result, many taxpayers avoid paying taxes. There are two ways that can be used for tax efficiency, avoidance, and evasion. Tax planning is part of tax avoidance, which can be used by a taxpayer as a tool to increase expenses thereby reduce payable income tax. Tax planning itself is legal by law in accordance with Undang Undang No 36 of the year 2008. This research uses the descriptive research method to compare and elaborate on these situations. Collected data and information will be used to calculate and compare the data of the company. The purpose of this research is to improve the efficiency of corporate income tax based on article 21 of PT. Berkat Bima Sentana. The results of this research show that tax planning has an important impact on taxable income which needs to be paid by the company and the company can experience more tax-saving by using the gross-up method to calculate its income tax based on article 21 / Indonesia merupakan salah satu populasi terbesar di dunia setelah China, India dan Amerika. Sementara pajak dianggap merupakan salah satu dari pendapatan terbesar di suatu negara yang membuat pajak tersebut menjadi suatu kewajiban. Namun pajak cenderung dianggap sebagai beban bagi wajib pajak. Akibatnya, banyak wajib pajak yang menghindari pajak. Ada dua acara yang dapat digunakan untuk efesiesi pajak yaitu penghindaran pajak dan penyeludupan pajak. Perencanaan pajak merupakan bagian dari penghindaran pajak yang digunakan oleh wajib pajak untuk efesiensi pajak. Perencanaan pajak sendiri bersifat legal di mata hukum menurut Undang Undang No 36 Tahun 2008. Penelitian ini menggunakan metode penelitian descriptive untuk membandingkan dan merincikan situasi. Data dan informasi yang terkumpul akan digunakan untuk menghitung dan membandingkan data dari perusahaan. Tujuan dari penelitian ini adalah untuk mengembangkan efesiensi dari pajak penghasilan pasal 21 dari PT. Berkat Bima Sentana. Hasil dari penelitian menunjukkan bahwa perencanaan pajak memiliki pengaruh penting terhadap pajak terutang yang harus dibayarkan oleh wajib pajak dan perusahan dapat menghemat pajak dengan menggunakan metode gross-up untuk menghitung pajak penghasilan pasal 21.

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