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.
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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 |