Penerapan tax planning dalam keputusan pembelian aset tetap sebagai upaya penghematan pajak penghasilan pada HMS

Nuriga, Kharisma Juwita (2016) Penerapan tax planning dalam keputusan pembelian aset tetap sebagai upaya penghematan pajak penghasilan pada HMS. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pertumbuhan pendapatan yang diiringi dengan besarnya beban pajak membuat banyak perusahaan melakukan perencanaan pajak (tax planning). Beberapa perusahaan memilih untuk melakukan penggelapan pajak yang jelas merupakan tindakan yang merugikan negara, padahal terdapat banyak metode untuk melakukan tax planning secara legal sesuai dengan ketentuan yang ada yaitu sewa guna usaha (leasing), penilaian kembali (revaluasi) aktiva tetap, penyusutan aktiva tetap, penentuan harga transfer (transfer pricing), dan lain-lain. HMS adalah perusahaan yang bergerak dibidang perhotelan dan saat ini sedang berencana menambah tiga aset tetap yaitu mobil Kijang Innova, mobil Hi Ace Commuter, dan sebuah mesin pendingin (chiller). Adanya peningkatan pendapatan beserta beban pajaknya, HMS perlu untuk melakukan tax planning. Tax planning yang dapat dilakukan pada HMS adalah dalam pengambilan keputusan pembelian aset tetap. Tujuan dari penelitian ini adalah untuk menganalisis dan menentukan alternatif pembelian aset tetap yang paling menguntungkan dalam penghematan pajak penghasilan dari perbandingan tiga alternatif yaitu tunai, kredit bank atau secara leasing dengan hak opsi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa penghematan pajak terbesar pada pembelian dua dari tiga aset tetap adalah alternatif leasing dengan hak opsi. Penghematan pajak terbesar tidak selalu berasal dari alternatif leasing melainkan bergantung pada faktor-faktor yang mempengaruhi besarnya deductible expense. Arus kas keluar terkecil dari ketiga aset tetap adalah tunai, dikarenakan alternatif tunai tidak mengandung biaya bunga dan biaya tambahan lainnya / Revenue growth accompanied by the increase of tax expense has made many companies to conduct tax planning. Some companies chose to do tax evasion that truly made the government endured losses, but there are many methods to do tax planning legally according to the provisions, which are leasing, revaluation of fixed assets, depreciation of fixed assets, transfer pricing, and others. HMS is a hospitality company and currently planning on buying three fixed assets, Kijang Innova, Hi Ace Commuter, and a cooling machine (chiller). With an increase of revenue along with its tax expense, HMS needs to do tax planning. Tax planning which can be done at HMS is in the decision making of the fixed asset purchases. The purpose of this study was to analyze and define alternative asset purchases remain the most profitable in the income tax savings from a comparison of the three alternatives, cash, bank loans or leasing with option rights. This research use qualitative method. The results showed that the largest tax savings on the purchase of two of the three alternative assets is the leasing with option rights. The tax savings are not always derived from leasing alternative but depend on the factors that influence the amount of deductible expense. Smallest cash outflows of the three assets is the cash alternative, because it does not contain interest costs and other additional costs

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Nuriga, Kharisma JuwitaNIM01220130011UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: perencanaan pajak; penghematan pajak; pembelian aset tetap; sewa guna usaha; tax planning; tax savings; purchase of fixed assets; leasing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 06 Jun 2022 03:31
Last Modified: 06 Jun 2022 03:31
URI: http://repository.uph.edu/id/eprint/47624

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