Andres, Thenya (2022) Analisis Perencanaan Pajak Dalam Pemberian Tunjangan PPh 21 Pada PT XXX. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Karya tulis ini dilatarbelakangi oleh rasa penasaran penulis terhadap perencanaan pajak (tax planning) yang dilegalkan oleh hukum khusus nya perencanaan pajak pada PPh Pasal 21. Tujuan yang hendak dicapai pada penelitian ini antara lain : (1) mengidentifikasi perbedaan metode yang digunakan perusahaan dalam perencanaan pajak PPh Pasal 21, (2) menganalisis penerapan tunjangan PPh 21 terhadap penghematan pajak (tax saving), (3) mengidentifikasi perbedaan laba setelah pajak antara pemberian tunjangan PPh 21 dengan tidak memberikan tunjangan. Pengamatan ini menggunakan metode deskriptif kualitatif dilakukan dengan memanfaatkan data kualitatif yang penulis peroleh selama observasi lapangan dengan dijabarkan secara deskriptif. Dalam karya tulis ini penulis menjadikan PT XXX sebagai objek pengamatan penulis yang merupakan perusahaan yang bergerak di bidang peternakan dengan jumlah pekerja sebanyak 34 karyawan. Hasil pengamatan ini adalah pemberian tunjangan PPh Pasal 21 tidak efektif jika perusahaan sedang merugi, hal ini menyebabkan cash out flow perusahaan semakin tinggi./ This paper is motivated by the author's curiosity about tax planning, which is legalized by the special law for tax planning on PPh Article no 21. The objectives to be achieved in this research are: (1) identifying the different methods used by companies in tax planning in accordance to PPh article no 21, (2) analyzing the application of PPh 21 subsidies to tax savings (3) identifying the difference in profit after tax between the provision of PPh 21 subsidies and without the subsidies. This observation was done by using qualitative descriptive method which carried out by utilizing the qualitative data that the authors obtained during field observations and described descriptively. In this paper, the author makes PT XXX as the object of observation. PT XXX is a company that engaged in the field of animal husbandry with a total of 34 employees. The result of this observation is that the provision of subsidary in Article 21 PPh is not effective if the company is at a loss, this causes the company's cash out flow to be higher.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | tax planning, income tax article 21, article 21 income tax allowance, gross-up method, net method, gross method, Perencanaan Pajak, PPh Pasal 21, tunjangan PPh 21, metode grossup, metode netto, metode gross. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 08 Jun 2023 03:39 |
| Last Modified: | 08 Jun 2023 03:39 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1539 |
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