Tax Management Analysis in the Context of Income. Tax Efficiency Corporate Taxpayer of PT Barapala

2021 ◽  
Vol 11 (7) ◽  
pp. 1-8
Author(s):  
Sangap Tua Ritonga ◽  
Nixon . ◽  
Zulfia .
Keyword(s):  
Income Tax ◽  
Tax Management ◽  
Tax Efficiency

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

scholarly journals Income tax management in banks in the Republic of Serbia

2019 ◽  
Vol 21 (3) ◽  
pp. 199-208
Author(s):  
Violeta Todorović ◽  
Jasmina Bogićević ◽  
Stefan Vržina
Keyword(s):  
Income Tax ◽  
Tax Management ◽  
The Republic

CHARACTERISTICS OF CORPORATION TAX IN POLAND AND STATISTICAL ANALYSIS OF STATE TAX REVENUES

2018 ◽  
Vol 2 (XVIII) ◽  
pp. 215-232
Author(s):  
Tomasz Słapczyński
Keyword(s):  
European Union ◽  
Income Tax ◽  
Industrial Development ◽  
Free Market ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
The European Union ◽  
Corporation Tax ◽  
Tax Management ◽  
State Income

Corporate income tax was introduced in Poland along with the establishment of a free market economy. This is a income tax that does not take into account the minimum tax-free and does not differentiate tax entities. Corporate income tax in Poland has undergone a number of important transformations, especially after the accession of Poland to the European Union. Tax rates have been systematically reduced since the early 1990s. Corporate income tax should be particularly convenient for entrepreneurs, and should not act destructively because the number of entrepreneurs in the state determines the level of economic and industrial development. This is even more important since, after Poland’s accession to the European Union, the transfer of the company to another country belonging to the community is no more a problem. The attractive income tax also attracts foreign investors for whom the aspect related to easy accounting is one of the key. The aim of the work is to bring the issue of Polish corporate income tax. It tries to address issues related to tax management in an enterprise, with the application of discounts and exemptions by entrepreneurs and also issues related to state income from corporate income tax and the income lost by the use of relief and dismissals.

scholarly journals Penerapan Assosiation Rule Untuk Mendukung Sistem Pencapaian Target Pajak Pendapatan Kabupaten Deli Serdang

2018 ◽  
Vol 2 (2) ◽  
pp. 179
Author(s):  
Muhammad Eka ◽  
Rara Astili Siregar
Keyword(s):  
Data Mining ◽  
Association Rule ◽  
Income Tax ◽  
Line Graph ◽  
Tax Planning ◽  
Tax Revenue ◽  
Apriori Algorithm ◽  
Regional Income ◽  
Achievement Data ◽  
Tax Management

Deli Serdang Regency has a complete and unique topography because there are coastal areas, lowlands and mountainous highlands with an area of 2,497.72 Ha consisting of 22 sub-districts, 380 villages and 14 villages. The main potential of the Deli Serdang regency are agriculture, smallholder plantations, large plantations, fisheries, aquaculture, livestock, industry, trade and tourism. Based on this big potential, Deli Serdang District Region has a large potential income tax. Planning and regional income tax management system of Deli Serdang Regency are carried out at the Regional Revenue Department of Deli Serdang Regency. Based on achievement data of tax revenue which is posted on Regional Deliberation Separtment of Deli Serdang Regency website, rate of regional income is still slow. The target line graph and the realization of regional revenues indicate that the targets have to be achieved are still far, because until June 2017 achievement only Rp. 56,950,403,904.02, - while the target to the end of December 2017 is Rp. 484,520,000,000. To achieve the annual target as expected need a strategy. Association analysis is also known as one of the data mining techniques basis of various other mining data techniques. By using the Apriori Algorithm, an analysis of the obstacles in achieving targets can be done to find interesting rules that are useful in supporting the system of achieving local tax targets. The implementation of Association Rule to support the achievement of the tax target is expected to help the process of achieving the target of regional income tax, especially in the Regional Revenue Department of Deli Serdang Regency.

Ways of increasing the efficiency of tax collection to the budgets of local communities on the basis of tax management

2020 ◽  
pp. 86-92
Author(s):  
Roman Ya. Halamay
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
System Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Place Of Residence ◽  
Tax System ◽  
Local Taxes ◽  
Tax Management ◽  
The Individual

The processes of fiscal decentralization have provided new opportunities for local self-governments: independent formation of local budgets; direct intergovernmental relations; expansion of the tax base, etc. The steps taken in the field of decentralization are currently not systemic. The distribution of fiscal payments between different levels of the budget system is the purpose of the tax system development, which would allow to provide quality social services to the population and influence the economic development of the territory. The main directions of tax system development on the basis of tax management are substantiated as following: strengthening the role of local taxes; establishing the effective interaction of local governments with economic entities operating in the territory to increase budget revenues; ensuring the fair distribution of the tax burden and its reduction while seeking budgetary compensators; strengthening the tax control; ensuring the efficient informational and explanatory work and interaction of local self-government bodies and taxpayers. The author's vision of the tax system within the new architecture of the administrative-territorial system is offered. The inclusion of personal income tax in local taxes and change in the mechanism of crediting the tax to local budgets are substantiated. There are two alternatives to change the procedure for crediting personal income tax to local budgets, due to which the associated burden will be distributed among all participants: 1) crediting personal income tax to local budgets at the place of residence of the individual payer; 2) giving the individual payer the right to choose which budget should include the amount of tax paid (by place of work or place of residence). The directions of increasing the property taxes accumulated in local budgets are defined. The paper develops a model of the form of self-taxation of the population in territorial communities. According to the model, the residents are involved in the accumulation and distribution of tax resources. The suggested model is based on the accumulation of financial resources by a parity principle: the amount of financial contribution of local governments is determined at a level not lower than the amount contributed by residents.

scholarly journals ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 740
Author(s):  
Mahwiyah Mahwiyah
Keyword(s):  
Efficient Method ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Net Method ◽  
Tax Efficiency ◽  
Descriptive Qualitative

AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method

scholarly journals ENTITY TAX EFFICIENCY ANALYSIS

2018 ◽  
pp. 193-199
Author(s):  
Svitlana Kalabukhova
Keyword(s):  
Income Tax ◽  
Analytical Procedure ◽  
Financial Statements ◽  
The State ◽  
Document Management ◽  
Information Culture ◽  
Tax Efficiency ◽  
Business Entities ◽  
The Impact ◽  
Retained Earnings

Introduction. The necessity of estimation by various groups of stakeholders of the tax system influence on the financial results of business entities has led to the emergence of tax analysis. The key task of tax analysis is to substantiate the economic decisions, which aim to optimize tax expenses from the profit of the enterprise. A number of issues still remains unsolved. These issues are connected with the analytical procedure of external users understanding of the impact of the tax policy of the company on its financial results according to the financial statements. Purpose. The article aims to study and to develop the analysis of the tax efficiency of a business entity that provides the external users with financial reporting an understanding of the intentions of management personnel as for the owners and investors capital preservation and the state interests’ realization. Results. The investigation of issues, which are connected with the disclosure of information on expenses on corporate income tax in the financial statements has been extended. New analytical indicators of tax efficiency and additive factor models of expenses on corporate profit tax have been proposed. The importance of calculating the analytical indicator "effective tax rate on profit" has been substantiated. It has been reasoned that the analysis of the formation of the income tax enables the search for additional free sources of financing for the activity. An analytical procedure for understanding the tax efficiency of an entity has been developed. The procedure of testing for the risk of non-payment of income tax by the entity has been proposed. The procedure for assessing the risk of lowering retained earnings in the future due to the deferred income tax in the reporting period has been disclosed. The form of an analytical table, which can facilitate the unification of the management document "Management Report" in terms of the characteristics of the tax environment of the entity, has been developed. The stencil of the analytical conclusion as for the tax efficiency of the business entity, which promotes the information culture of documenting the generalizations about the intentions of the managerial staff regarding the owners' and investors' capital preservation and the state interests’ realization, has been proposed.

PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW

2017 ◽  
Vol 1 (2) ◽  
pp. 56-65
Author(s):  
Christine Sada Meyranda Marpaung
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
The State ◽  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Management ◽  
Management Functions ◽  
Tax Expense

Income tax is an expense that must be paid by the taxpayer to the State because of theincome that the taxpayer earns. For taxpayers, the amount of tax expense is as little aspossible. By utilizing the tax collection system which is a self assessment system,taxpayers can calculate their own income tax amount that must be paid to the State sothat the taxpayer's business arises to minimize the tax expense on income owed. Thepurpose of this research is to find out the taxpayer's efforts in minimizing the incometax payable which can be done by applying income tax management in accordance withits functions namely tax planning, tax organizing, tax leading and tax controlling. Inthis research, tax planning is carried out by the author by analyzing whether there arecosts that were previously not deductible to be deductible, analyzing whether there isincome that was taxable can be changed to non taxable. Tax organizing, tax leadingand tax controlling are tax management functions that support the effectiveness of theimplementation of income tax management in minimizing the income tax expense.

Sign in / Sign up

Export Citation Format

Share Document