Tax planning implementation regarding benefit in kind for minimizing the amount of income tax payment at PT Freight Express Medan

Lisa, Lisa (2018) Tax planning implementation regarding benefit in kind for minimizing the amount of income tax payment at PT Freight Express Medan. Bachelor thesis, Universitas Pelita Harapan.

[thumbnail of Title] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[thumbnail of Abstract]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (212kB) | Preview
[thumbnail of Toc] Text (Toc)
ToC.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[thumbnail of Chapter1]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (574kB) | Preview
[thumbnail of Chapter2] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (3MB)
[thumbnail of Chapter3] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (303kB)
[thumbnail of Chapter4] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[thumbnail of Chapter5] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (392kB)
[thumbnail of Bibliography]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (294kB) | Preview
[thumbnail of Appendices] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (592kB)

Abstract

Many companies make efforts to pay the tax payable in minimum amount. Tax planning can help the company in increasing employee’s welfare and making tax saving. This research is done at PT Freight Express Medan. The company is engaged in logistic and freight services. The company provides salary for each employee. The company also provides some benefits in kinds for employees. The benefit in kinds cannot be recognized as deductible expense in calculating income tax payable. Tax planning of benefit in kinds can be implemented in making tax saving. The objective of this study is to know the impacts of tax planning of benefit in kind to minimize income tax payment at PT Freight Express Medan. The method used by the writer in this research is descriptive method. This research will describe the implementation of tax planning on benefit in kinds for minimizing the income tax payment at PT Freight Express Medan. Based on research result, implementing tax planning of benefit in kinds has impact in minimizing income tax payment at PT Freight Express Medan in year 2016. After conducting tax planning, the company can minimize the entity income tax in year 2016 in amount of Rp 111,875,780.-. After conducting tax planning, there is increasing of Article 21 Income Tax in amount of Rp 25,961,250.-. With conducting tax planning of benefit in kinds, the company can get net tax saving in amount of Rp 60,288,750.-.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Lisa, Lisa
NIM1401010256
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Hantono, Hantono
NIDN0127087802
hantono1978@gmail.com
Uncontrolled Keywords: tax planning; article 21 income tax; entity income tax
Subjects: H Social Sciences > HF Commerce
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 14734 not found.
Date Deposited: 05 Mar 2021 07:27
Last Modified: 20 Jan 2022 09:51
URI: http://repository.uph.edu/id/eprint/11431

Actions (login required)

View Item
View Item