Analysis of tax planning on article 21 income tax in minimizing the amount of entity income tax at PT Sumatera Persada Raya Medan

Sandra, Sandra (2020) Analysis of tax planning on article 21 income tax in minimizing the amount of entity income tax at PT Sumatera Persada Raya Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As one of the primary source of government income, tax is a compulsory contribution collected from both individual and entity taxpayers, and subsequently used to fund government expenditures in order to promote the well-being of society. Contrary to the purpose of government to maximize their tax revenues, individual and entity taxpayer often try their best to minimize their tax expenses, so that highest possible net income can be retained. This intention can be fulfilled through the implementation of tax planning, where tax avoidance done by taxpayers is considered legal, without breaking any tax law and regulations. Therefore, the purpose of this research is to demonstrate implementation of tax planning on article 21- income tax under gross up method at PT. Sumatera Persada Raya Medan and to analyze the impact of the overall outcomes to the company. This research employs qualitative descriptive method with study case approach. Primary data are collected, processed and analyzed to reach final conclusions. The finding of this research reveals that the implementation of tax planning on article 21- income tax by switching to gross up method is overall beneficial for PT. Sumatera Persada Raya Medan as it can increase the firm’s net income by providing greater entity income tax saving compared to the rise in its operating expenses as the trade off. / Sebagai salah satu sumber pendapatan utama pemerintah, pajak merupakan kontribusi wajib yang dipungut baik dari wajib pajak pribadi maupun wajib pajak badan, dan selanjutnya digunakan untuk membiayai pengeluaran negara demi meningkatkan kesejahteraan masyarakat. Berlawanan dengan maksud pemerintah untuk memaksimalkan pendapatan pajak, wajib pajak pribadi maupun badan seringkali berusaha meminimmalkan beban pajak dengan tujuan untuk menahan sebanyak mungkin laba bersih. Niat tersebut dapat dicapai melalui pelaksanaan perencanaan pajak yang memungkinkan penghindaran pajak dipandang sah, tanpa melanggar hukum dan peraturan perpajakan yang berlaku. Oleh karenanya, penelitian ini bertujuan untuk menunjukkan cara pelaksanaan perencanaan pajak atas PPh Pasal 21 dengan metode gross up pada PT. Sumatera Persada Raya Medan dan untuk menganalisa efek dari keseluruhan hasil pelaksanaannya terhadap perusahaan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data primer dikumpulkan, diproses dan dianalisa untuk memperoleh kesimpulan akhir. Hasil penelitian ini menunjukkan bahwa pelaksanaan perencanan pajak atas PPh Pasal 21 dengan beralih ke metode gross up, secara keseluruhan memberikan manfaat positif bagi PT. Sumatera Persada Raya Medan karena dapat meningkatkan laba bersih perusahaan melalui efek penghematan PPh Badan yang melebihi kenaikan beban usaha sebagai efek samping dari metode ini.

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