Budiman, Arif (2018) OPTIMALISASI PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada PT. Pembangkitan Jawa Bali). [["eprint_typename_undergraduate_thesis" not defined]]
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Abstract
Tax planning is a review activites of the tax planning that exist within an enterprise to determine the minimum portion of tax payment, effective and efficiency but still accordance with prevailing tax regulations. The purpose of this research was to determine the application of the tax planning of Value Added Tax (VAT) at PT. Pembangkitan Jawa Bali and as well as to find out and analyze whether there is some others aspect that could be optimized. This research was conducted at PT. Pembangkitan Jawa Bali at Jl. Ketintang Baru no. 11, Surabaya. This research is a qualitative using case study method. The method that are used for collecting data are observation, interview, and documentation. The data that were successfully collected then analyzed by tax rule that applicable to determine the aspects that able to elaborate and optimize at Value Added Tax (VAT) transaction in this company. After the review and analysis of the application of value added tax (VAT), the researcher found that there still some other aspects that could be optimized. More over, the position of PT. Pembangkitan Jawa Bali as the must collect company who should collect the VAT from every transaction and the main customer is a must collect company also. So that the condition of Annual tax return is always over paid. Finally PT. Pembangkitan Jawa Bali should repair the proccess of collecting, paying and reporting of the VAT transactions, hope that the company will always be ready for the Government’s tax checking for the restitution.
| Item Type: | ["eprint_typename_undergraduate_thesis" not defined] |
|---|---|
| Additional Information: | ARIF BUDIMAN 1512321067/FEB/AK |
| Uncontrolled Keywords: | Tax planning, Value Added Tax |
| Subjects: | Accounting Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 08 Oct 2019 03:29 |
| Last Modified: | 08 Oct 2019 03:29 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/338 |
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OPTIMALISASI PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada PT. Pembangkitan Jawa Bali). (deposited 03 Sep 2019 06:51)
- OPTIMALISASI PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada PT. Pembangkitan Jawa Bali). (deposited 08 Oct 2019 03:29) [Currently Displayed]
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