PERENCANAAN PAJAK (TAX PLANNING) DALAM RANGKA PENGHEMATAN DAN PERBAIKAN SISA HASIL USAHA PADA PT. NDCI

• Main Author: Sibarani, Poltak
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/5311
• Institution: Institut Teknologi Bandung

<b>Abstract :</b> <p align=\"justify\"> <br /> Tax is something unavoidable. Fail to pay, whether intentionally or not, is indeed against prevailing law. Therefore, understanding on the existing taxation rules is a mandatory, as not to be treated fail to perform one\'s duty and thus free from sanctions. One important thing is that the company can take actions to minimise the indebted tax and obtain positive impact against the company\'s outcome.<p align=\"justify\"> <br /> In order to achieve the above goal, the company needs to take some tax planning steps that can give advantage to the company without violating the existing tax regulations (tax avoidance) and by not performing tax evasion. The steps to perform the tax planning are : to analyse the difference between Commercial Financial Statements and Tax Financial Statements, and see whether there\'s difference caused by time (timing differences).<p align=\"justify\"> <br /> The research conducted proves that PT. NDCI hasn\'t done tax planning, whereas the saving obtained if tax planning is performed amounts to Rp. 80.489.326,- which among others is by : applying Gross Up Method in counting the cost of the allowance, utilizing the double tax treaty agreement.<p align=\"justify\"> <br /> Suggestions submitted may have the form of (a) specifically to PT. NDCI, and (b) generally to the existing rules. Specific suggestions include : to perform the tax planning, to prepare the accounting policy that comply with tax regulations, and to have division / staff handles the tax. Beside that, PT. NDCI is still able to utilise some other loopholes in doing tax avoidance.<p align=\"justify\"> <br /> General suggestions which may be proposed include: tax auditing time limit which is deemed too long, guidance for new tax payers, longer tax loss compensation.