Tax planning on value added tax at PT Kilang kecap angsa

Phandi, Joshua Ivan (2019) Tax planning on value added tax at PT Kilang kecap angsa. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is conducted at PT Kilang Kecap Angsa and aims to detect and analyze how this company, a taxable entrepreneur, performed its tax duties, especially in Value Added Tax (VAT), before implementing a tax planning. The writer found out that the company suffered a sum of VAT payables each month due to underpayments where output tax is greater than creditable input tax. VAT payables are usually paid with cash or remitted through banks. After provided VAT data are completely analyzed by applying supported theoretical references, the writer would propose sets of tax planning on VAT which can effectively optimize VAT payables in the company, so the company could decide and implement which ones are best for their business situation and condition. Examples are provided for each type of tax planning method. Of course, several methods of tax planning have been customized for this company, and they might serve the same functions forother manufacturing companies. As the result, the company could save their cash from VAT payables and utilize their cash for other purposes such as investing or financing. Tax planning is essential beyond the monetary value of VAT payables; it provides a delicate guidance for taxable entrepreneurs before performing sales, purchases or investments so that taxable entrepreneurs would not pay taxes which are creditable in the business activities.

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