Implementation of tax planning on entity tax at PT. Wahana Jaya Raya

Wijaya, Wiwin (2022) Implementation of tax planning on entity tax at PT. Wahana Jaya Raya. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is currently in enterprise to carry out development nationwide and will require a substantial amount of money in order to carry out this development. State revenue can be obtained from tax payments originating from the taxpayers. Often taxpayers carry out variety of strategies in order to reduce the tax payment. Decrease in income will give impact to income tax to decrease as well. Taxpayers can minimize the tax burden through tax planning. Therefore, this research is conducted to minimize tax burden by implementing tax planning at PT. Wahana Jaya Raya in Year 2020. This research conducted qualitative descriptive normative method by collecting data and other supporting data from the company. In descriptive normative research, the discussion will be based on applicable laws or norms to provide implementation of tax planning for the company. As the result of this research, PT. Wahana Jaya Raya implementation of tax planning can be done by changing some expenses into allowances in the form of money, and provide nominative list for promotion, travel duty, and entertainment expense. Before tax planning, the company losses were Rp. 213,894,000.56. Meanwhile, after the implementation of tax planning, the losses become Rp 394,677,445.46. PT. Wahana Jaya Raya can also implement equalization calculations on income tax article 21, income tax article 23, tax credit, and value added tax as part of tax planning to avoid mistakes in paying and reporting taxes that will result in tax sanctions./ Indonesia saat ini sedang dalam usaha untuk melaksanakan pembangunan secara nasional dan akan membutuhkan sejumlah uang yang besar untuk melaksanakan pembangunan ini. Penerimaan negara dapat diperoleh dari pembayaran pajak yang berasal dari wajib pajak. Seringkali wajib pajak melakukan berbagai strategi untuk mengurangi pembayaran pajak. Penurunan pendapatan akan berdampak pada penurunan pajak penghasilan juga. Wajib pajak dapat meminimalkan beban pajak melalui perencanaan pajak. Oleh karena itu, penelitian ini dilakukan untuk meminimalkan beban pajak dengan menerapkan perencanaan pajak pada PT. Wahana Jaya Raya Tahun 2020. Penelitian ini dilakukan dengan metode deskriptif kualitatif normatif dengan mengumpulkan data dan data pendukung lainnya dari perusahaan. Dalam penelitian deskriptif normatif, pembahasan akan didasarkan pada hukum atau norma yang berlaku untuk memberikan implementasi perencanaan pajak bagi perusahaan. Sebagai hasil dari penelitian ini, PT. Pelaksanaan perencanaan pajak Wahana Jaya Raya dapat dilakukan dengan mengubah beberapa pengeluaran menjadi tunjangan dalam bentuk uang, dan memberikan daftar nominatif untuk biaya promosi, bea perjalanan, dan hiburan. Sebelum perencanaan pajak, kerugian perusahaan sebesar Rp. 213.894,000.56. Sedangkan setelah dilakukan perencanaan pajak, kerugian menjadi Rp 394.677.445,46. PT. Wahana Jaya Raya juga dapat menerapkan perhitungan pemerataan atas pajak penghasilan pasal 21, pajak penghasilan pasal 23, kredit pajak, dan pajak pertambahan nilai sebagai bagian dari perencanaan pajak untuk menghindari kesalahan dalam membayar dan melaporkan pajak yang akan mengakibatkan sanksi pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Wijaya, WiwinNIM03012180022wiiwiinwijaya@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSatria, FriyanNIDN0118099202friyan.satria@lecturer.uph.edu
Uncontrolled Keywords: entity tax; tax planning; tax savings; fiscal costs
Subjects: 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: Users 23972 not found.
Date Deposited: 12 Aug 2022 03:14
Last Modified: 15 Aug 2022 08:24
URI: http://repository.uph.edu/id/eprint/49498

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