ANALISIS TAX PLANNING PAJAK PENGHASILAN BADAN PADA PT. SONO WATER (Studi Kasus Pada PT. SONO WATER Tahun 2021)

SAPUTRA, SOPYAN (2023) ANALISIS TAX PLANNING PAJAK PENGHASILAN BADAN PADA PT. SONO WATER (Studi Kasus Pada PT. SONO WATER Tahun 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui perencanaan pajak yang dilakukan oleh perusahaan dan mengetahui tingkat efisiensi dalam penerapan perencanaan pajak pada PT. Sono Water. Penelitian ini menggunakan metode penelitian deskriptif yang bertujuan untuk membuat deskripsi secara sistematis, faktual dan akurat mengenai “Analisis Tax Planning Pajak Penghasilan Badan Pada PT. Sono Water (Studi Kasus Pada PT. Sono Water)”. Tempat dilaksanakan penelitian berada di daerah Jakarta yang dilakukan sejak bulan Maret sampai Mei 2023. Penelitian dilakukan pada PT. Sono Water yang bergerak di bidang menjual mesin – mesin ionizer. Metode yang digunakan peneliti untuk mengumpulkan data yakni studi pustaka dan studi lapangan. Teknik pengumpulan data pada penelitian ini menggunakan wawancara dan observasi. Metode analisis data yang digunakan adalah analisis data kualitatif deskriptif. Hasil penelitian yang telah diperoleh tax planning yang dilakukan PT Sono Water dapat mengefisiensikan Pajak Penghasilan Badan Terutang. Tax planning ini dilakukan dengan cara mengoptimalkan biaya yang dikeluarkan, membuat data nominatif, dan melakukan pembuktian terhadap hal yang dilakukan untuk keperluan perusahaan. Tax planning ini sangat efisien dilakukan oleh PT. Sono Water dalam mengoptimalkan Pajak Penghasilan Badan terutang. Kemudian Pajak Penghasilan (PPh) Badan yang dilakukan oleh PT Sono Water sebelum dilakukan perencaan pajak, PPh yang harus dibayar oleh PT. Sono Water adalah sebesar Rp 122.041.100, kemudian sesudah dilakukan penerapan perencanaan pajak secara optimal maka besarnya pajak PT. Sono Water menjadi Rp 18.381.000. Perusahaan dapat menghemat pajak sebesar Rp 116.116.000. ABSTRACT This study aims to determine the tax planning carried out by the company and determine the level of efficiency in implementing tax planning at PT. Sono Water. This study uses a descriptive research method that aims to make a systematic, factual and accurate description of "Tax Planning Analysis of Corporate Income Tax to Make Corporate Income Tax Efficient (Case Study at PT. Sono Water)". The place where the research was carried out was in the Jakarta area which was conducted from March to May 2023. The research was conducted at PT. Sono Water is engaged in selling ionizer machines. The methods used by researchers to collect data are literature studies and field studies. Data collection techniques in this study using interviews and observation. The data analysis method used is data analysis. The research results that have been obtained by tax planning carried out by PT Sono Water can streamline corporate income tax payable. Tax planning is carried out by optimizing costs incurred, creating nominative data, and providing proof of what is being done for company needs. This tax planning is very efficiently carried out by PT. Sono Water in optimizing Corporate Income Tax payable. Then the Corporate Income Tax (PPh) is carried out by PT Sono Water before tax planning is carried out, the PPh must be paid by PT. Sono Water is IDR 122,041,100, then after implementing optimal tax planning, the amount of PT tax. Sono Water to IDR 18,381,000. The company can save tax of IDR 116,116,000.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Juniarti, Juniarti NIDN0318067602 juniarti@stei.ac.id
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Sopyan Saputra -
Date Deposited:	07 Oct 2023 06:44
Last Modified:	07 Oct 2023 06:44
URI:	http://repository.stei.ac.id/id/eprint/11118

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