Tax planning on article 21 income tax to minimize corporate income tax at PT. Transporindo Agung Sejahtera

Herawati, Herawati (2020) Tax planning on article 21 income tax to minimize corporate income tax at PT. Transporindo Agung Sejahtera. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are a very vital source of a country's revenue to shore nation expenditure financing. Most of the nations within the world collect the assess to their citizen. The sum of the charges is based on the state approach in overseeing funds and the economy. For society, charges are frequently seen as a burden. Since the presence of charges revives the society of assessing installments that will eventually decrease control of the purchase of the individual, particularly in the event that we compared that in the event that assuming we do not have a commitment to pay charges. Tax planning is legal in law according to Undang Undang No 36 the year 2008. This research is used as a descriptive research method to compare and elaborate on the 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 article 21 of PT. Transporindo Agung Sejahtera. The result of this research shows that tax planning has an important impact on taxable income which needs to be paid by the taxpayer/Pajak adalah sumber pendapatan negara yang sangat vital untuk menopang pembiayaan pengeluaran negara. Sebagian besar negara di dunia mengumpulkan nilai untuk warga negara mereka. Jumlah biaya didasarkan pada pendekatan negara dalam mengawasi dana dan ekonomi. Bagi masyarakat, dakwaan sering dianggap sebagai beban. Karena adanya biaya menghidupkan kembali masyarakat menilai angsuran yang pada akhirnya akan mengurangi kontrol pembelian individu, terutama dalam hal kita membandingkan bahwa jika kita menganggap kita tidak memiliki komitmen untuk membayar biaya. Perencanaan pajak adalah legal dalam hukum menurut UU No. 36 tahun 2008. Penelitian ini menggunakan metode penelitian deskriptif untuk membandingkan dan menguraikan situasi. Data dan informasi yang terkumpul akan digunakan untuk menghitung dan membandingkan data perusahaan. Tujuan dari penelitian ini adalah untuk meningkatkan efisiensi pajak penghasilan badan pasal 21 PT. Transporindo Agung Sejahtera. Hasil penelitian ini menunjukkan bahwa perencanaan pajak memiliki dampak penting terhadap penghasilan kena pajak yang perlu dibayar oleh wajib pajak

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