The analysis of tax planning in changing business type decision at UD. Semangat Baru

Glinko, Winni (2020) The analysis of tax planning in changing business type decision at UD. Semangat Baru. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Every business owner wishes to develop their business to be better and greater. However, there are lots of factors that might hamper the development and one of the factors is huge amount of tax payments. To prevent that, tax planning is needed. One of the tax planning that can be done is by changing the business type or remain the same type of business. It can be determined by finding out which business types that can give the lowest tax payment possible without violating the tax regulation. Therefore, the purpose of this research is to find out the best business type for the company. The result of this research shows that if the owner is willing to adjust the financial statement based on the illustration made by the writer, which is omitting the salary and bonus expenses based on writer’s assumption, then changing his business type from Sole Proprietorship (UD) to Limited Liability Company (PT) and fulfill income tax Article 21 using gross up method will be effective in tax planning. However, there will be possible changes that might occur, such as the additional amount of employees in the future and will show different research result and it might be the cause of expansion of the business or other factors that might affect the changes. / Setiap pemilik bisnis ingin mengembangkan bisnis mereka menjadi lebih baik dan lebih berkembang. Namun, ada banyak faktor yang mungkin menghambat perkembangannya dan salah satu faktornya adalah pembayaran pajak yang besar. Untuk mencegahnya, perencanaan pajak diperlukan. Salah satu perencanaan pajak yang dapat dilakukan adalah dengan mengubah jenis usaha atau tetap menggunakan jenis usaha yang sama. Hal ini dapat ditentukan dengan mencari tahu jenis usaha mana yang dapat memberikan pembayaran pajak serendah mungkin tanpa melanggaran peraturan perpajakan. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui jenis usaha yang terbaik bagi perusahaan. Hasil penelitian ini menunjukkan bahwa jika pemilik bersedia untuk menyesuaikan laporan keuangan berdasarkan ilustrasi yang dibuat oleh penulis, yang menghilangkan biaya gaji dan bonus berdasarkan asumsi penulis, maka mengubah jenis bisnisnya dari Usaha Dagang (UD) kepada Perseroan Terbatas (PT) dan memenuhi pajak penghasilan Pasal 21 menggunakan metode gross up akan efektif dalam perencanaan pajak. Namun, akan ada kemungkinan perubahan yang mungkin terjadi, seperti jumlah tambahan karyawan di masa depan dan akan menunjukkan hasil penelitian yang berbeda dan mungkin menjadi penyebab ekspansi bisnis atau faktor lain yang mungkin mempengaruhi perubahan.

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