RESTITUSI : Jurnal Riset Perpajakan
Vol. 1 No. 02 (2022): Juni-Desember

ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA.

Asri Ady Bakri (Universitas Muslim Indonesia)
Mursalam Salim (Universitas Yapis Papua)

Article Info

Publish Date
28 Feb 2023

Abstract

Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301

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Journal Info
RESTITUSI : Jurnal Riset Perpajakan
Website

Abbrev

RESTITUSI

Publisher

Creative Commons Attribution 4.0 International License

Subject

Economics, Econometrics & Finance

Description

RESTITUSI Jurnal Riset Perpajakan merupakan karya penelitian untuk menerbitkan artikel yang melaporkan hasil Ilmu Perpajakan. RESTITUSI Jurnal Riset Perpajakan mengundang manuskrip tentang berbagai topik Ilmu Perpajakan, namun tidak terbatas pada fungsional Ilmu Perpajakan; Akuntansi Perpajakan; Tax ...