PERAN PERENCANAAN PAJAK UNTUK MENGHASILKAN PENGHEMATAN PAJAK

• Main Author: Gunarso Heru, Rudy
• Format: Theses
• Language: Indonesia
• Subjects: Teknik (Rekayasa, enjinering dan kegiatan berkaitan)
• Online Access: https://digilib.itb.ac.id/gdl/view/4604
• Institution: Institut Teknologi Bandung

<b>Abstrak:<p align="justify"> <br /> <br /> Tax saving efforts may be done by practicing tax evasion or tax avoidance. Tax evasion is a course of action to reduce taxable income through tax regulation violations. On the other hand, tax avoidance occurs when a corporation or an individual, not necessarily breaks the law is made possible to obtain tax reduction. Tax avoidance also refers to take benefits from the current tax regulation loopholes. Implementing acceptable exclusion or tax exception are few examples of such practice. Apparently, these seems to be needed by many company's managers in order to get some tax savings.<p align="justify"> <br /> <br /> Tax planning is applied for justifying the company's tax saving policy. These attempts, in 1996, were conducted through fixed asset revaluation, imposing research, product development, human resource training expenses and shareholder's business entity status conversion.<p align="justify"> <br /> <br /> Tax saving applied last year has resulted in a cash saving as much as Rp 21.039.050,00. This is a real significant amount for the company and has created several valuable options such as increasing employee's welfare or investing on new equipment.<p align="justify"> <br /> <br /> Things which should be paid attention on is that the management has to deeply understand the tax regulations related to their business. They will also have to keep an eye on the tax regulation changes and the latest development. These are all meant to avoid the tax payers from falling into bad tax evasion practices, and thus will make good impresion to the tax officers.<p align="justify"> <br /> <br /> There a lot more alternatives to go with the tax avoidance, but they heavily depend on the company's performance. This thesis' objective is to help the company in developing tax planning which hopefully would end up with some meaningful tax savings and enhance the company's growth.