scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Adikodrati M. Manangkalangi ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Primary Data ◽  
Planning Methods ◽  
Net Method ◽  
Tax Benefits ◽  
Tax Savings ◽  
Tax Payments

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.

scholarly journals EVALUASI PERENCANAAN ATAS PAJAK PENGHASILAN (PPH) PASAL 21 SEBAGAI UPAYA MEMINIMALKAN BIAYA PAJAK PADA PT GRAHA POWER ENERGY

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Budi Tri Rahardjo, Ak., M.Ak., CA
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Analysis Method ◽  
Short Term ◽  
Tax Cost ◽  
Considerable Impact ◽  
The Difference ◽  
Tax Savings

The purpose of this study is to know the tax planning undertaken by the company is appropriate and in accordance with the applicable tax laws in an effort to minimize the taxation terutangnya. The research method used is descriptive analysis method. The object of research used is evaluation of planning on Income Tax (PPh) Article 21. This research evaluate planning of Income Tax (PPh) Article 21 as an effort to minimize tax cost. The results achieved are having a considerable impact on the company's activities. The owner of the company would want to enjoy the results of his business to the fullest. Therefore it is necessary to prepare a tax planning coordinated with long-term plans and short-term plans of the company. The conclusion is that the difference that occurs after applying the tax planning is a tax savings that can be obtained by the company. Where before the implementation of tax planning, income tax to be paid company is Rp. 425,671,743.25 and seteah doing tax planning to Rp. 341,456,597.75. So obtained tax savings of Rp. 84,215,145.50 the difference can be used by the company for something more useful and useful

scholarly journals ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 994
Author(s):  
Imar Halimah
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Corporate Income Tax ◽  
Basic Method ◽  
Primary Data ◽  
General Description ◽  
Financial Report ◽  
Net Method ◽  
The Difference

The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.

scholarly journals ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21 PADA PT. XYZ

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nabila Gita Hapsari ◽  
Lia Ekowati ◽  
Agus Buntoro
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Allowance ◽  
Net Profit ◽  
Tax Benefits ◽  
Permanent Employees ◽  
A Company

ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21PADA PT. XYZNabila Gita [email protected] Ekowati [email protected] [email protected] Program Studi Akuntasi Keuangan, Politeknik Negeri Jakarta  ABSTRACT Tax is the country's main income which according to the company (taxpayer) is an expensethat will reduce the company's net profit. So many companies tend to want to minimize their tax burdenby planning taxes that are adjusted to the applicable tax regulations. One of the taxes in Indonesia isIncome Tax Article 21 and PT. XYZ is one of the companies that carry out the obligation to collectIncome Tax Article 21. This research aims to describe the tax and tax planning Article 21 which isappropriate for PT. XYZ in accordance with applicable tax regulations. In this research the data wereanalyzed qualitatively (descriptively) which later gave many explanations related to tax planningArticle 21 of the permanent employees of PT. XYZ by doing alternative calculation of Income TaxArticle 21. From the results of the research showed that PT. XYZ has not done tax planning properly.Then it is recommended to use Income Tax Article 21 calculations using the gross up method. Wherethe company provides a tax allowance whose value is the same as Income Tax Article 21 which willbe deducted from each employee. These tax benefits can be charged to commercial and fiscal financialstatements. So when a company makes a fiscal correction, the tax allowance can reduce the company'sfiscal profit and the company's corporate income tax value will be smaller.   Keywords: Tax planning, Income tax Article 21 income tax, gross up method. ABSTRAKPajak merupakan penghasilan utama negara yang menurut perusahaan (wajib pajak)merupakan beban yang akan mengurangi laba bersih perusahaan. Sehingga banyak perusahaancenderung ingin meminimalkan beban pajaknya dengan melakukan perencananaan pajak yangdisesuaikan dengan peraturan perpajakan yang berlaku. Salah satu pajak yang ada di Indonesiaadalah Pajak Penghasilan (PPh) Pasal 21 dan PT. XYZ merupakan salah satu perusahaan yangmelaksanakan kewajiban pemungutan PPh Pasal 21. Penelitian ini bertujuan untuk medeskripsikanperpajakan dan perencanaan PPh Pasal 21 yang tepat untuk PT. XYZ yang sesuai dengan peraturanperpajakan yang berlaku. Dalam penelitian ini data dianalisis secara kualitatif (deskriptif) yangnantinya banyak memberikan penjelasan terkait perencanaan pajak PPh Pasal 21 karyawan tetapPT. XYZ dengan melakukan alternatif perhitungan PPh Pasal 21. Dari hasil penelitian menunjukkanbahwa PT. XYZ belum melakukan perencanaan pajak dengan baik. Maka disarankan menggunakanperhitungan PPh Pasal 21 menggunakan metode gross up. Dimana perusahaan memberikantunjangan pajak yang nilainya sama dengan PPh Pasal 21 yang akan dipotong setiap karyawan.Tunjangan pajak tersebut dapat dibebankan kedalam laporan keuangan komersial dan fiskal.Sehingga ketika perusahaan melakukan koreksi fiskal, tunjangan pajak tersebut dapat mengurangilaba fiskal perusahaan serta nilai pajak PPh Badan perusahaan akan lebih kecil.  Kata kunci: Perencanaan pajak, Pajak penghasilan Pasal 21, Metode gross up.

An Analysis of IRS Concerns with Conservation Easement Charitable Deductions

2010 ◽  
Vol 8 (1) ◽  
pp. 18-33 ◽  
Author(s):  
Kenton D. Swift
Keyword(s):  
Tax Evasion ◽  
Tax Planning ◽  
Tax Law ◽  
Private Landowners ◽  
Conservation Easements ◽  
Conservation Easement ◽  
Charitable Contribution ◽  
The Past ◽  
Tax Benefits ◽  
Over Time

ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law and those who enforce it. Congress has generally looked on conservation easements favorably, and has increased the tax benefits of such contributions over time, while the IRS has listed contributions of conservation easements as an important source of tax evasion. This conflict leaves taxpayers in the middle, faced with the necessity of carefully planning qualifying conservation easement contributions in this difficult environment. The purpose of this article is to identify critical tax planning issues for those considering conservation easement transactions in light of IRS concerns.

Is There a December Effect? Strategic Prepayments of Deductible State Income Tax

2010 ◽  
Vol 32 (2) ◽  
pp. 53-71
Author(s):  
John Shon ◽  
Stanley Veliotis
Keyword(s):  
Income Tax ◽  
Time Value Of Money ◽  
State Income Tax ◽  
Federal Income Tax ◽  
State Income ◽  
Tax Savings ◽  
Tax Payments ◽  
One Year ◽  
The Cost ◽  
Value Of Money

ABSTRACT: Individuals’ state income tax payments are deductible in the year paid for federal income tax purposes. This study investigates whether, and to what extent, individuals implement federal tax planning by prepaying state estimated income taxes before year-end, even though those payments are not due until January 15. Based on a study of 34 states’ aggregate data on estimated income tax receipts from individuals, we find strong evidence of this effect. We also find that this effect is increasing with the cost of state income tax payments. The results suggest that individual taxpayers take steps to reduce taxes by shifting deductions from one year to an earlier year and/or exploit the time value of money provided by accelerating federal tax savings by one year.

Tax Planning: Optimization of a Taxation Basis on Profi t Tax

Auditor ◽  
2019 ◽  
Vol 5 (11) ◽  
pp. 43-46
Author(s):  
А. Клоницкая ◽  
A. Klonickaya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Planning ◽  
Planning Optimization ◽  
State Tax

This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.

scholarly journals Peran Tax Planning dan Konsultan Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 81-96
Author(s):  
Willi Fatimaleha ◽  
Anna Sofia Atichasari ◽  
Eso Hernawan ◽  
Ni’matullah Ni’matullah
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Income Tax ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Research Needs ◽  
Purposive Sampling ◽  
Tax Payments

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.

scholarly journals Perspektif Mahasiswa STIE Perbanas Surabaya atas Tax Evasion

InFestasi ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 344
Author(s):  
Supriyati
Keyword(s):  
Tax Evasion ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Tax Planning ◽  
Administration System ◽  
State Revenue ◽  
Regression Test ◽  
The Government ◽  
Tax Payments ◽  
Ethics Courses

<p>State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue target. On the other hand, the taxpayer also thinks to minimize tax payments with the tax evasion. Tax evasion has been perceived as unethical because it violates the provisions of the existing taxation. This perception is influenced by factors justice, tax administration system, discrimination and Machiavellian. This is a quantitative research with the data collected from distributing questionnaires directly to the students of Bachelor of Accounting Perbanas Surabaya who are taking courses Tax Planning odd semester of 2015-2016. There were 183 respondents. Testing in this research using regression test. The results showed that the only the variable Machiavellian affects the perception of the ethics on tax evasion. Students perceived that tax evasion is an unethical act. This condition also supported their perception because they have not had experience in fulfillment of tax compliance, tax provisions normative or something that should be adhered to and support ethics courses and softskill development is done.</p><p> </p><p>Pendapatan negara yang berasal dari pajak saat ini memiliki porsi terbesar dalam APBN. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Di sisi lain, wajib pajak juga berpikir untuk meminimalkan pembayaran pajaknya melalui penggelapan pajak. Penggelapan pajak dipersepsikan sebagai hal yang tidak etis karena dinilai menciderai peraturan perpajakan yang telah ada. Persepsi tersebut dipengaruhi oleh faktor keadilan, sistem administrasi perpajakan, diskriminasi, dan aliran Machiavellian. Penelitian kuantitatif ini  menggunakan kuesioner yang disampaikan kepada mahasiswa Akuntansi di Perbanas Surabaya yang telah menempuh mata kuliah Perencanaan Pajak pada tahun ajaran 2015/2016. Terdapat 183 responden. Pengujian hipotesis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa hanya variabel Machiavellian yang berpengaruh terhadap persepsi etis dalam penggelapan pajak. Mahasiswa menilai bahwa penggelapan pajak adalah tindakan yang tidak etis. Kondisi tersebut juga didukung oleh persepsi mereka yang belum mengalami kewajiban membayar pajak.</p>

scholarly journals Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

2018 ◽  
Vol 2 (2) ◽  
pp. 150-155
Author(s):  
Yusri Yusri ◽  
Cut Delsie Hasrina
Keyword(s):  
Control System ◽  
Private Sector ◽  
Internal Control ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Reliable Information ◽  
Primary Data ◽  
Analysis Method ◽  
Internal Control System ◽  
Tax Payments

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.

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