Analysis of tax planning implementation for value added tax at PT. Bukit Bintang Sawit

Tania, Elvia Junius (2018) Analysis of tax planning implementation for value added tax at PT. Bukit Bintang Sawit. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

VAT is one type of tax that is closely related to the main activity of the company. Any goods sold to consumers and purchased from suppliers will affect the amount of VAT payable. Tax planning is implemented in order to minimize the Value Added Tax payable. Moreover, it can also be done in order to maintaining the Value Added Tax payable in stable amount that it can reduce the risk of getting tax inspection from government. This research is done at PT. Bukit Bintang Sawit. The company is specialize in palm oil mill and plantation. The mill is located at Kuala Tungkal, Bukit Baling, Sekernaan Jambi. The objective of this research is to analyze the implementation of tax planning in PT. Bukit Bintang Sawit on Value Added Tax. The research design used is qualitative research in form of case study. PT. Bukit Bintang Sawit has implemented several ways of VAT tax planning, such as crediting input tax not later than three months, increasing purchase from non- Taxable Entrepreneur, increasing sales to companies which the VAT can be levied and increasing sales in advance. However, the company still needed to be more aggressive in implementing the tax planning.

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