Tax planning in choosing the best type of business as an effort to minimize tax at UD. Makmmur Jaya Food

Carissa, Fenny (2018) Tax planning in choosing the best type of business as an effort to minimize tax at UD. Makmmur Jaya Food. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In doing business, a business owner views tax as an expenses and therefore, trying to minimize the expense to optimize the profit. Tax planning is an approach to minimize tax legally. Tax regulation will have different tax treatment for different business ownership form whether it is Sole Proprietorship (UD), Partnership (CV) or Corporation (PT). The purpose of this research is to find out which of the business type will result in the lowest amount of entity income tax payable for UD. Makmur Jaya Food. The result of this research shows that in order to obtain the lowest income tax possible, staying in Sole Proprietorship form is the best option with notes that the company has to use final tax method to calculate its tax obligation. However, there is a time limit for taxpayer as well as the limited amount of income in order to use final tax method. When the time is up or the amount of income earned exceed the limit given, taxpayer will be obliged to calculate their tax using the bookkeeping method, Partnership (CV) is the best option as this alternative allows the taxpayer to minimize its income tax payable.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Carissa, FennyNIM1401010027UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorArifin, ArifinNIDN0105028401arifin.fu@uph.edu
Uncontrolled Keywords: tax planning; business types; final tax method; bookkeeping method
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: yousi saragih
Date Deposited: 05 Mar 2021 07:41
Last Modified: 20 Jan 2022 09:13
URI: http://repository.uph.edu/id/eprint/11639

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