This research has objective to identify and evaluate implementation of tax planning which has applicated by PT. Fantasy Jaya Makmur Abadi and also give the technical details about implementation of tax planning in the company so it can minimize the tax payable. The kind of this research is descriptive research and data which used is secondary data from the company. Data which used in this resea…
Tax is one of the source of a country revenues to fund the expenditures as well as national development and economy of society. But, for company, tax is one of the main expense that will decrease their net profit. One of the way which can be done to minimalize the tax expenditure without doing violations or tax evasion is by using tax planning. This scribe focuses to the tax planning of a compa…
The purpose of this study is to know how the tax planning implementation which is done by corporation interrelated with the accuracy of decreasing tax payment and increasing employee benefit, and how the corporation is able to reduce their tax payment, both Tax Art.21 and Annual Income Tax, without contravencing with Indonesia Tax Law. This study compare both corporation running tax planning an…
Penelitian ini mencoba menganalisis apakah longtern debt asset ratio dan debt to equity ratio secara parsial berpengaruh terhadap pajak penghasilan badan terutang perusahaan. Sampel dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di bursa efek Indonesia dari tahun 2014- 2016. Metode analisis dengan menggunakan analisis regresi linear berganda dengan menggunakan SPSS 20. Seda…