Rosyida, Qorry Richa (2015) Analisis Perencanaan Pajak Penghasilan (PPh) Pasal 21 karyawan tetap pada Pabrik Gula Lestari Kecamatan Kertosono. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Salah satu pendapatan Negara yang besar adalah dari sektor pajak. Bagi Negara pajak adalah sumber penerimaan penting. Dalam pelaksanaanya terdapat perbedaan kepentingan antara Wajib pajak dengan pemerintah. Wajib pajak berusaha untuk membayar pajak sekecil mungkin karena dengan membayar pajak akan mengurangi kemempuan Ekonomis wajib pajak. Di lain pihak, pemerintah memerlukan dana untuk membiayai penyelenggaraan pemerintahan. Perbedaan ini menyebabkan wajib pajak cenderung untuk mengurangi jumlah pembayaran pajak, baik secara ilegal maupun secara legal.
Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data menggunakan wawancara, studi dokumentasi dan studi kepustakaan. Jenis dan sumber data Penelitian ini menggunakan data primer dan data sekunder.
Dari hasil penelitian menunjukan bahwa perhitungan pajak penghasilan di Pabrik Gula Lestari masih terdapat kekeliruan, Pabrik Gula Lestari melakukan pemotongan PPh 21 atas tunjangan kesehatan, seharusnya tunjangan atas kesehatan yang diberikan dalam bentuk natura yaitu penyediaan layanan kesehatan berupa Rumah Sakit ini tidak dipotong PPh 21. Perencanaan pajak di Pabrik Gula Lestari juga masih perlu diperbaiki dengan menggunakan metode Gross Up, dimana tunjangan pajaknya dipotong sebesar PPh 21 yang harus disetor. Dengan metode Gross Up perusahaan akan mampu menghemat sebesar Rp. 15.184.320 dari metode tunjangan pajak.
ENGLISH:
One of the biggest national income is from tax sector. For state, tax is an important revenue source. In the implementation, there is a difference between the interests of taxpayers and the government. The taxpayer sought to pay taxes as small as possible because by paying taxes will reduce the capability of economical taxpayer. On the other hand, the government needs funds to finance the government administration need, which mostly comes from tax revenue. This difference causes the taxpayer tends to reduce the amount of tax payments, either illegally or legally. Efforts in tax savings can legally be done by tax planning.
This study uses descriptive qualitative approach. Data collection techniques used were interviews, documentation and study of literature. Data types and sources of this study used primary data and secondary data.
The results of the study showed that there are errors on the calculation of tax income in Pabrik Gula Lestari. Pabrik Gula Lestari did cutting of PPh 21 for health subsidy. The health subsidy should be given in natura form. That is supplying for health service in those hospital form should not be cutting with PPh 21. The tax planning in Pabrik Gula Lestari still need to be improved with use Gross Up method, where is the subsidy of tax be cut in amount of PPh 21 with must deposited. With Gross Up method the factory will save PPh Badan in amount of 15.184.320 rupiahs from tax subsidy method.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Sulistiani, Dwi | ||||||
Contributors: |
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Keywords: | Perencanaan Pajak Penghasilan Pasal 21; Perhitungan Pajak Penghasilan pasal 21; Rekap Gaji Karyawan PG. Lestari; Article 21 of the Income Tax Planning; Income Tax Calculation section 21; Employee Salary Documentation of PG. Lestari | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150103 | ||||||
Depositing User: | Indar Erdiana | ||||||
Date Deposited: | 09 Oct 2015 10:23 | ||||||
Last Modified: | 09 Oct 2015 10:23 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/2306 |
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