scholarly journals ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Laura Sumual ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Income Tax ◽  
Descriptive Study ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Director General ◽  
Tax Burden ◽  
Processing Data ◽  
Business Form ◽  
The Government ◽  
Tax Payers

Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.

TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Andriani
Keyword(s):  
Decision Making ◽  
Income Tax ◽  
Tax Planning ◽  
Tax Burden ◽  
Taxable Income ◽  
Proper Form ◽  
Qualitative Descriptive ◽  
Business Entities ◽  
Tax Payers ◽  
Selection Of

<p>Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.</p><p>Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.<br /><br /><br /></p>

scholarly journals ASYMMETRY OF TAXATION OF TNK ACTIVITIES IN CONDITIONS OF UNEQUALITY OF ECONOMIC DEVELOPMENT

2021 ◽  
Vol 2 (37) ◽  
pp. 105-115
Author(s):  
A. Maksymenko ◽  
V. Kozak
Keyword(s):  
Economic Development ◽  
Income Tax ◽  
Negative Relationship ◽  
Developed Countries ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Less Developed Countries ◽  
Tax Rate ◽  
The Government ◽  
The Impact

Abstract. The unevenness of economic development significantly dynamizes the vector orientation and clearly shows the nature of economic contradictions, which acquire their concentrated form in the asymmetry of taxation of TNCs. Research shows the relationship between corporate income tax rates and country risk ratings. It has been established that for European countries the negative relationship (positive slope) between the corporate income tax rate and the level of risk for the country prevails. The results of the study confirm the hypothesis that the greater the risk in countries, the higher the corporate income tax rate set by the government. Using econometric methods, the impact of tax legislation of countries on the activities of TNCs was analyzed and it was found that in less developed countries, the tax system to a lesser extent stimulates the business activities of TNCs. At the same time, both less developed countries (Vietnam) and highly developed countries (Japan and Germany) have great potential for improving tax policy. It is proved that in developed countries the greatest directly proportional influence on the indicative turnover of TNCs is exerted by such indicators as the level of tax burden in relation to GDP, corporate tax rate, the rate of deduction of enterprises for social security. The rate of indirect taxes has an inversely proportional effect. The most significant tax factors that determine the dynamics of profits of the respective TNCs are the level of tax burden in relation to GDP. Keywords: tax burden, taxation of TNCs, tax regulation, income tax. JEL Classification H20, F23 Formulas: 0; fig.: 4; tabl.: 2; bibl.: 17.

scholarly journals ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN BADAN (STUDI PADA PT ABDYA GASINDO)

2020 ◽  
Vol 8 (1) ◽  
pp. 53
Author(s):  
Sumardi Usman ◽  
Miftha Rizkina
Keyword(s):  
Income Tax ◽  
Complete Information ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Problem Solvers ◽  
Descriptive Method

The purpose of this paper is to find out whether the application of tax planning carried out by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method that is the method that collects, collects the data obtained then is interpreted and analyzed so that it is able to provide complete information for problem solvers encountered. The results of this study are expected to provide information and input on Abdya Gasindo so that the company can carry out tax planning as an effort to efficiently pay taxes to achieve maximum profits, but still within the framework of tax regulations. The conclusion of this study is the application of tax planning conducted by PT. Abdya Gasindo can make efficient the tax burden owed.

scholarly journals ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK

2013 ◽  
Vol 5 (1) ◽  
pp. 37-44
Author(s):  
Dessy Herlisnawati ◽  
Yola Fahmi Ahmad
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Operational Costs ◽  
Tax Efficiency ◽  
Tax Benefits ◽  
The Cost ◽  
Tax Expense

ABSTRACTCompetition increases, the company is expected to make savings in all areas. One ofthe savings that can be done by the company is in the field of taxation, namely to streamlinethe burden of corporate income tax with tax planning. The purpose of this study was toinvestigate the implementation and effect of how the Tax Planning (Tax Planning) in Effortsto Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira InternationalTbk.The result showed that Tax Planning conducted by PT Akasha Wira International Tbkhas not been implemented properly, this can be seen from the persistence of the cost of taxexpendituresthat can still be maximized. Tax planning can still be maximized is consideringproviding tax benefits are included in the payroll, this planning can save the tax burden of4.5%. So that the tax burden can be saved then the company should consider providing taxbenefits to employees who entered into the payroll, thus increasing the operational costs ofsalaries, by itself will reduce tax payable.Keyword : Tax Planning, Equity, Income Tax, Efficiency.

scholarly journals An Analysis of Trends and Patterns of Income Tax in India

2017 ◽  
Vol 4 (01) ◽  
Author(s):  
Amit Kumar Singh ◽  
Rohit Kumar Shrivastav ◽  
Lovleen Gupta
Keyword(s):  
Growth Rate ◽  
Emerging Economies ◽  
Income Tax ◽  
Standard Of Living ◽  
Tax Burden ◽  
Upward Trend ◽  
The Third ◽  
Increasing Trend ◽  
The Government ◽  
Tax Payers

Taxes always occupy an important and strategic place in the development of an economy specially the developing or emerging economies. The present paper analyses patterns and trends in income tax of India. The data shows that the overall tax burden in the financial year 2004-05 was 28.67% which means that only 71.33% was available to people for consumption. However, the total tax burden in the financial year 2015-16 dropped to 18.67% and the income available for consumption was 81.33%. The trend analysis of growth rate in the first slab shows increasing trend from financial year 2004-05 to financial year 2010-11 i.e., to the level of 3300%. Thereafter, it went on decreasing from 3300% to 3100% to the lower level of 2900% in the financial year 2015-16. The second tax slab for 20% is showing an upward trend. The third tax slab for 30% has seen a declining growth rate from the level of 7.4% to 62.96%. Therefore we can interpret that the government intends to reduce the tax liability of tax payer and thus improve the standard of living of tax payers by allowing them more disposable income.

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

Higher tax to replace Russia's metal export duty

2021 ◽  
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Content Type ◽  
Export Duty ◽  
Eurasian Economic Union ◽  
Domestic Prices ◽  
Economic Union ◽  
The Government

Significance Officials are trying to correct high domestic prices which they see as unjustified, and to claw back what they regard as excessive profits earned by metals companies. Impacts Export duties could exert upward pressure on global prices of steel, nickel and aluminium. Exports to the Eurasian Economic Union are exempt, so the government will need a failsafe system to prevent re-exports to third countries. The export duties will reduce the corporate income tax earned by metal-producing regions.

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.

scholarly journals Effect of Corporate Tax on Government Expenditure in Nigeria

2021 ◽  
Vol 1 (5) ◽  
pp. 157-171
Author(s):  
Patrick Ologbenla
Keyword(s):  
Income Tax ◽  
Consumer Price Index ◽  
Government Expenditure ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax ◽  
Independent Variable ◽  
The Government ◽  
The Impact ◽  
Bound Test

The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and petroleum profit tax also have significant impact on government expenditure. The study concluded that corporate income tax should be sustained in order to ensure that government continue to fulfill her obligation of provision of social amenities that will promote the economic growth of the country.

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