Analisis efektifitas penerapan perencanaan pajak untuk meminimalkan beban pajak perusahaan (Studi pada PT Andalan Bisturi Pratama)

Authors

  • Maula Rofita Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
  • Saman Saman Fakultas ekonomi dan Bisnis Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v3i1.7767

Keywords:

Tax Planning

Abstract

This study aims to evaluate whether the application of taxation has been implemented effectively and can minimize the tax burden. Data collection techniques were carried out by means of interviews and documentation. The analysis used is quantitative. From the results of the study, it was found that the application of tax planning carried out by the company was not effective because in the recognition of costs it was still using the accounting basis and not in accordance with the tax law.

 

References

Ananda, Intan. 2018. Analisis Perencanaan Pajak melalui Metode Penilaian Persediaan untuk Meminimalkan beban Pajak Perushaan (Studi pada CV Kaka Jya.

Mardiasmo. 2018. Perpajakan. Edisi Revisi. Andi Offset. yYogyakarta

Prisdayanti, aulia. 2018. Penerapan perencanaan Perpajakan melalui Metode Penyusutan Aset tetap pada Badan Usaha Koperasi (Studi Pada Koperasi Simpan Pinjam Mekarsari Malang).

Republik Indonesia. 2008. Udnang-Undang Perpjaakan Indonesia Nomor 36 Tahun 2008 tentang Pajak penghasilan. Jakarta

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Published

2022-05-12

Issue

Vol. 3 No. 1 (2021): February 2021

Section

Articles

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JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.