PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN BADAN SESUAI UNDANG - UNDANG PERPAJAKAN PADA PT. CIPTA ADYA LARAS

Abdurrahman, Thariq (2023) PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN BADAN SESUAI UNDANG - UNDANG PERPAJAKAN PADA PT. CIPTA ADYA LARAS. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

Text SKRIPSI Thariq Abdurrahman - 1812321020.pdf Download (1MB)

Abstract

Development is one of the important factors that affect the progress of a state and social welfare. According to the Government Regulation of the Republic of Indonesia Number 51 of 2008 concerning Income Tax on Income from Construction Services Business, what is meant by Construction Services are construction work planning consulting services, construction work implementation services, and construction work supervision construction services. Researchers chose the object of PT. Cipta Adya Laras because there is a potential for taxes that are too high so that it is still possible to carry out tax planning for these companies to minimize the tax burden. This research is a qualitative research because in its implementation it includes data, analysis and interpretation of the meaning of the data obtained. The conclusions drawn by researchers are in accordance with the results of the analysis and discussion, among others, there are still some costs that are not in accordance with tax regulations, including salary costs. This is in accordance with the results of a comparison between the corporate income tax of PT. Cipta Adya Laras After the company implemented tax planning (Tax Planning) which resulted in efficiency or tax savings of IDR 30,919,048

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Construction, Tax Planning, Final Corporate Income Tax
Subjects:	Accounting > Tax Accounting > Tax
Divisions:	Faculty of Economic & Business > Bachelor of Accountancy
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	04 Sep 2024 03:15
Last Modified:	04 Sep 2024 03:15
URI:	http://eprints.ubhara.ac.id/id/eprint/2661

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