ANALISIS IMPLEMENTASI TAX PLANNING DAN DAMPAKNYA DALAM MENGEFISIENSIKAN BEBAN PAJAK PADA BADAN USAHA KOPDIT CREDIT UNION KHATULISTIWA BAKTI

Chrisye Christian Joni Maskuri Firyadani B51112033

Abstract


Taxes are something that must be paid by the Company in accordance with the income earned in a particular period or periods. Through tax planning (Tax Planning) right Taxpayers can make efficiency of tax payment in accordance with the tax regulations. This study will discuss how the applied bias Tax Planning to streamline the tax burden to be paid Kopdit Credit Union Equator Bakti. The purpose of this study was to analyze the implementation of tax planning Kopdit Equator Bakti Credit Union so as to streamline the tax burden.

Data were analyzed by descriptive method, by collecting, organizing, implementing, and analyzing data. Measures in Tax Planning, which collects the data needed for research, revisiting the fiscal correction made by the company to understand the policies and procedures that apply in the company related to taxation, analyzing the application of the Tax Planning to see weaknesses in their application, comparing the results with tax Planning application is made to see pakah streamline the tax burden already paid. The data collection is done with literature studies, interviews, and observations. Tax planning is part of the management of taxes that can be used in order to minimize tax payments to the state without violating the peraturaan taxation. The cooperative should be a better understanding of Article 6 (1) and Article 9 paragraph (1) of the Deductible and Non-Deductible Expense as well as all parts of the Tax Law No. 36 of 2008, as well as understand the rules of the old and the newest of the Income Tax Act in order tax Planning which could be applied in accordance with Regulation taxation and can avoid tax violations could incur fines and administrative sanctions.

Keywords: Tax Planning, financial reporting, efficiency


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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78121)

Phone : (0561) 785342, 583865

Email : kiafe@untan.ac.id