Text

IMPLEMENTASI PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALISASI PAJAK PENGHASILAN PADA PT. EKA GLOBAL

---

The purpose of this research is to find out and to evaluate how the tax planning of PPh 21 and PPh 25 is in
regard to minimize the income tax at PT. FKA. The researcher, in this research, use qualitative descriptive
research and case study approach. The result of research shows that tax planning at PT. FKA has not been
performed maximally. By analysing and evaluating PT. FKA by using gross up method, the tax due which
should be paid is decreasing in the calculation of PPh article 21 and PPh article 25. The calculation of PPh
article 21 undergoes reduction of 7.3% after the gross up method calculation has been performed, while the
calculation of PPh article 25 undergoes reduction of 9.3%.
Keywords: tax planning, efficient, tax minimization, gross up.

---

Ketersediaan

Tidak ada salinan data

Informasi Detil

Judul Seri

-

No. Panggil

AMA-132437

Penerbit

: ., 2013

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

AMA-132437

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment