Gita Kania Yuanita, - (2019) ANALISIS PENERAPAN TAX PLANNING PADA PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN YANG DITERIMA OLEH BUKAN PEGAWAI PADA PT. ACCELERATING BUSINESS EMINENCE. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan tax planning pada PPh pasal 21 atas penghasilan yang diterima oleh bukan pegawai dan untuk mengetahui bagaimana dampak tax planning PPh pasal 21 atas penghasilan bukan pegawai terhadap PPh Badan pada PT. Accelerating Business Eminence (ABE). Metode penelitian yang digunakan yaitu penelitian kualitatif deskriptif. Peneliti akan memilih observasi berpartisipasi lengkap (complete participation) yaitu peneliti sudah terlibat sepenuhnya terhadap apa yang dilakukan oleh sumber data sehingga suasana sudah natural, peneliti tidak terlihat melakukan penelitian. Hasil penelitian menunjukkan ada dua metode yang digunakan dalam penerapan tax planning pada PT. ABE. Pertama, metode gross up pada tenaga ahli dan member distributor MLM. Kedua, metode stelsel akrual dalam pengakuan biaya reward tour dan fast reward. Kedua metode tersebut digunakan cenderung memanfaatkan kelemahan-kelemahan (grey area) yang terdapat dalam undang-undang dan peraturan perpajakan itu sendiri untuk memperkecil jumlah pajak yang terutang. Setelah PT. ABE melakukan penerapan tax planning pada PPh Pasal 21 atas penghasilan yang diterima oleh bukan pegawai terdapat dampak terhadap SPT Badan perusahaan yaitu perusahaan dapat penghematan pembayaran pajak untuk angsuran PPh pasal 25 yang akan dibayarkan pada tahun yang akan datang. The purpose of this study was to determine how the implementation of tax planning on income tax article 21 oon income received by non-employees and to determine how the impact of tax planning income tax Article 21 on the income received by non-employees of the corporate income tax on the PT. Accelerating Business Eminence (ABE). The research method used is descriptive qualitative research. Researchers chose complete observation participation that researchers have involved fully with what is done by the data source so that atmosphere is natural, researcher was invisible when doing research. The results showed there are two methods used in the implementation of tax planning at PT. ABE. First, gross up method at the experts and members of MLM distributors. Second, stelsel accrual method in recognition of the cost of reward tour and fast reward. Both methods are used tend to exploit the weaknesses (grey area) contained in the laws and regulations of taxation itself to minimize the amount of tax payable. After PT. ABE carry out the implementation of tax planning on income tax article 21 on the income received by non-employees has impact on the tax return of corporate that PT. ABE can save tax payments for income tax Article 25 installments to be paid in the next year
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No Panggil : S PEA GIT a-2019; Pmebimmbing : I. Aristianti widyaningsih; NIM : 1105986 |
| Uncontrolled Keywords: | Tax planning, PPh Pasal 21, metode gross up, metode stelsel akrual. |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Yayu Wulandari |
| Date Deposited: | 14 Apr 2020 14:19 |
| Last Modified: | 14 Apr 2020 14:19 |
| URI: | http://repository.upi.edu/id/eprint/48411 |
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