PRANANDARI, YUSTINA IRENE (2021) ANALISIS TAX PLANNING PPH BADAN DALAM UPAYA OPTIMALISASI PEMENUHAN KEWAJIBAN PERPAJAKAN PADA CV. ATHARIZ. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
For tax companie is one of the burdens that will reduce operating profit. The higher the operating profit earned, the greater the tax burden to be paid. This research aims to conduct an analysis of tax planning Pph agency by CV. Athariz based on the applicable law in an effort to optimize the fulfillment of tax obligations, with the existence of tax planning (Tax Planning) to obtain the maximum profit and minimize the tax burden borne by the company. This study uses descriptive qualitative methods.The result of this study is CV. Athariz conducts a self assetment system, CV. Athariz said the amount of deferred tax is getting smaller, although it has not fully done the tax planning, but the CV. Athariz saves Rp 1,104,553
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Tax Planning, Corporate Income Tax |
Depositing User: | Perpus Ubhara Surabaya |
Date Deposited: | 04 Aug 2022 03:49 |
Last Modified: | 04 Aug 2022 03:49 |
URI: | http://eprints.ubhara.ac.id/id/eprint/1304 |
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