PUTRA, FERRY ADHITYA (2018) STUDI POLE MOUNTED CIRCUIT BREAKER (PMCB) SEBAGAI PENGGANTI RECLOSER UNTUK PENGAMAN JARINGAN 20 KV. Other thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This research aims to know whether there are significant differences between the influence of before and after the application of tax plannung to optimize the obligations of cooperative taxation. The object of this research is saving and loan cooperative “Arta Panca Jaya”. Method used to research this is descriptive method to a draft analysis case study. A kind of qualitative research chosen is descriptive. Analyzing data obtained by means of cooperative financial report in 2016 and interviews to competent parties of the related to the calculation of income tax agency. An analysis of data obtained by the reconciliation of fiscal and divert the cost of that cannot be deducted to the cost can be deducted, then compare the expense of tax plannung to do before and after tax. Research conclusions this has been proven that tax planned capable of efficiently of tax charges and to be able to clarify the way the tax calculation in accordance with the rules a tax whose effect. Tax planning can reduce errors in tax calculations accurred less pay or not to pay more tax burden and able to optimized the tax obligations on the cooperative savings and loan “Arta Panca Jaya”.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | FERRY ADHITYA PUTRA 14041078 |
| Uncontrolled Keywords: | Tax Planning, tax expense, cooperative. |
| Subjects: | Technology > 621.3 Electrical Engineering |
| Divisions: | Faculty of Engineering > Bachelor of Electrical Engineering |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 12 Dec 2019 04:03 |
| Last Modified: | 12 Dec 2019 04:03 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/246 |
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