Analysis of tax planning on value added tax at PT Digital Media Group

Iswanto, Elva (2022) Analysis of tax planning on value added tax at PT Digital Media Group. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are one major source of revenue that will be utilized to support initiatives to minimize or eliminate the tax burden as much as possible through tax planning. Tax planning is used to reduce tax payments while also increasing earnings and profits. Tax planning to decrease the amount of Value Added Tax is one example used by businesses. The goal of this study was to investigate whether tax planning is necessary to ensure the efficiency of Value Added Tax payment as well as to reduce the amount of Value Added Tax owed in order to obtain tax savings. This study is conducted at PT Digital Media Group with the goal of detecting and analyzing how this taxable entrepreneur fulfilled its tax duties, particularly in the area of Value Added Tax, prior to implementing a tax planning strategy. The writer discovered that the corporation pays a monthly sum of VAT due to underpayments where output tax exceeds creditable input tax. The qualitative descriptive method was applied in this research. This approach is a scientific way of obtaining accurate data with the goal of being able to be found, produced, and confirmed based on certain information so that it may be utilized to analyze, solve, and predict problems. The writer would propose sets of tax planning on Value Added Tax that can effectively optimize tax payables in the company after the provided Value Added Tax data has been thoroughly analyzed using supported theoretical references, so the company could decide and implement which ones are best for their business situation and condition. / Pajak merupakan salah satu sumber penghasilan utama yang akan digunakan untuk mendukung inisiatif meminimalkan atau menghilangkan beban pajak semaksimal mungkin melalui perencanaan pajak. Perencanaan pajak digunakan untuk mengurangi pembayaran pajak sekaligus meningkatkan pendapatan dan keuntungan. Perencanaan pajak untuk mengurangi besarnya Pajak Pertambahan Nilai adalah salah satu contoh yang digunakan oleh dunia usaha. Tujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak diperlukan untuk menjamin efisiensi pembayaran Pajak Pertambahan Nilai serta untuk mengurangi jumlah Pajak Pertambahan Nilai terutang untuk memperoleh penghematan pajak. Penelitian ini dilakukan di PT Digital Media Group dengan tujuan untuk mendeteksi dan menganalisis bagaimana Pengusaha Kena Pajak ini memenuhi kewajiban perpajakannya, khususnya di bidang Pajak Pertambahan Nilai, sebelum menerapkan strategi perencanaan pajak. Penulis menemukan bahwa perusahaan membayar sejumlah bulanan PPN karena kekurangan pembayaran dimana pajak keluaran melebihi pajak masukan yang dapat dikreditkan. Metode deskriptif kualitatif diterapkan dalam penelitian ini, yang merupakan cara ilmiah untuk memperoleh data yang akurat dengan tujuan dapat ditemukan, dihasilkan, dan dikonfirmasi berdasarkan informasi tertentu sehingga dapat digunakan untuk menganalisis, memecahkan, dan memprediksi masalah. Penulis akan mengusulkan perangkat perencanaan Pajak Pertambahan Nilai yang dapat secara efektif mengoptimalkan hutang pajak di perusahaan setelah data Pajak Pertambahan Nilai yang disediakan dianalisis secara menyeluruh dengan menggunakan referensi teoritis yang didukung, sehingga perusahaan dapat memutuskan dan menerapkan mana yang terbaik untuk. situasi dan kondisi bisnis mereka.

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