Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory

Authors

  • Stefanus Ariyanto Bina Nusantara University
  • Andrew Hartanto Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v2i1.1118

Keywords:

income tax, tax management, tax planning

Abstract

The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer. While the government try to increase the tax income, the taxpayers always intend to minimize their tax burden by implementing tax management/plannning. This paper is a case study in FA Trico Paint Factory (FA TPF) that try to reperforming company’s income tax return preparation with the main purpose to minimize company tax burden, while it is still comply with tax regulations in Indonesia. This approach could be an alternative for the company to restate it’s annual income tax return, to avoic fines and charges for not comply with the regulations, and minimize it’s income tax expense by approximately 10% per year. 

Dimensions

Plum Analytics

Author Biographies

Stefanus Ariyanto, Bina Nusantara University

Akuntansi Department 

Andrew Hartanto, Bina Nusantara University

Jurusan Akuntansi

References

Djuanda, & Lubis, I. (2001). Pelaporan pajak penghasilan. Jakarta: Gramedia Pustaka Utama.

Gunadi. (2003). Akuntansi pajak sesuai dengan undang-undang pajak baru. Jakarta: Gramedia

Widiasarana Indonesia.

Harnanto. (2001). Akuntansi perpajakan. Yogyakarta: Badan Penerbit Fakultas Ekonomi.

Suandy, E. (2003). Perencanaan pajak. Jakarta: Salemba Empat.

Undang-Undang Republik Indonesia. (2008). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Jakarta: Pustaka Yustisia.

Undang-Undang Republik Indonesia. (2000). Undang-Undang Republik Indonesia Nomor 17 Tahun 2000.

Zain, M. (2005). Manajemen perpajakan. Jakarta: Salemba Empat.

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Published

2011-05-30
Abstract 705  .
PDF downloaded 553  .