PLANEJAMENTO TRIBUTÁRIO EM UMA INDÚSTRIA DE CONFECÇÕES

A presente pesquisa teve por objetivo identificar o regime tributário que fosse menos oneroso à uma indústria de confecções, ou seja, ocasionando a menor carga tributária. Com a finalidade de realizar o planejamento tributário, foram efetuadas diversas consultas em pesquisas existentes e nas legislações aplicáveis, para que tudo fosse praticado por meios legais, sendo caracterizada pela elisão fiscal, trata-se de uma pesquisa qualitativa, onde os dados da pesquisa foram coletados através do sistema eletrônico de processamento de dados, relatórios, balanços e demonstrações contábeis. O período analisado refere-se ao ano de 2018, pelo qual foram efetuados os cálculos pelo regime tributário Lucro Real o pela contabilidade responsável pela empresa. Foram comparados os valores dos tributos de PIS, COFINS, IRPJ, CSLL, ICMS, IPI e CPP, onde ocorreu os comparativos entre os regimes de tributação Lucro Real e Lucro Presumido, com a finalidade de demonstrar o melhor regime aplicável. Os resultados indicam que o melhor regime tributário para o período analisado foi o Lucro Real, identificando que está enquadrada na melhor forma de apuração. Palavras-Chave: Lucro Real. Lucro Presumido. Regime Tributário. Tributos. Abstract: The present research aimed to identify the tax regime that would be less costly to a clothing industry, that is, causing the lowest tax burden. In order to carry out tax planning, several consultations were carried out in existing research and in the applicable legislation, so that everything could be practiced by legal means, being characterized by tax avoidance, it is a qualitative research, where the research data were collected through the electronic data processing system, reports, balance sheets and financial statements. The period analyzed refers to the year 2018, where calculations have already been made under the taxable profit regime by the accounting responsible for the company. The values of the PIS, COFINS, IRPJ, CSLL, ICMS, IPI and CPP taxes were compared, where the comparisons between the taxable income tax system and the presumed income tax occurred, in order to demonstrate the best applicable regime. The results indicate that the best tax regime for the period analyzed is the Real Profit, identifying that it is framed in the best form of calculation. Keywords: Real Profit. Presumed profit. Tax regime. Taxes.

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Management Of Accrual Components In Response To Corporate Income Tax Rate Changes: Evidence From Korea

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v29i5.8024 ◽

2013 ◽

Vol 29 (5) ◽

pp. 1421 ◽

Cited By ~ 3

Author(s):

Won-Wook Choi ◽

Hyun-Ah Lee

Keyword(s):

Financial Reporting ◽

Income Tax ◽

Tax Avoidance ◽

Corporate Income Tax ◽

Tax Rate ◽

Taxable Income ◽

Accruals Management ◽

Accrual Management ◽

Aggressive Tax Avoidance ◽

Statutory Tax Rate

Changes in the statutory corporate income tax rate provide firms with an opportunity to reduce their tax burden by shifting their taxable income from higher to lower tax rate years. One negative consequence of shifting taxable income across years is higher variation in book income for financial reporting purposes. Taxable income and book income are closely related in most countries, and, in general, reporting volatile book income across years is not a favorable signal to investors. This study investigates how firms shift taxable income and concurrently mitigate book income fluctuation by managing accrual components separately when the statutory income tax rate changes. Unlike prior studies, we decompose discretionary accruals into two components and examine distinctive patterns of accrual management in Korea, where book-tax conformity is high and aggressive tax avoidance is restricted. We find that firms manage book-tax accruals for taxable income shifting and manage book-only accruals to mitigate book income fluctuation. Furthermore, we find the extent of book-tax and book-only accruals management varies depending on the firms tax and financial reporting costs. The results of this study provide clear and compelling evidence of firms opportunistic accrual management behavior in response to statutory tax rate reduction.

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TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v4i2.2451 ◽

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

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.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.

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A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity

Sustainability ◽

10.3390/su11102803 ◽

2019 ◽

Vol 11 (10) ◽

pp. 2803

Author(s):

Samer Khouri ◽

Lubos Elexa ◽

Michal Istok ◽

Andrea Rosova

Keyword(s):

Income Tax ◽

Financial Statements ◽

Tax Planning ◽

Corporate Income Tax ◽

Profit Shifting ◽

Tax Havens ◽

Tax Haven ◽

Before And After ◽

The Status ◽

The One

The main aim of this paper is to provide empirical evidence about profit-shifting to selected tax havens by Slovak companies. This contribution focused on the very rare evidence of use of tax havens by Slovak companies not only in the field of corporate income tax, but also in selected areas of profitability. Two sources of data were used. Lists of Slovak companies with tax haven links were provided by the company, Bisnode, and financial statements of investigated companies were gained from the Finstat database. Based on the available data, the investigated period was between 2008 and 2016. We statistically tested selected indicators (ETR, taxes per assets, ROE, ROA, and ROS) of Slovak companies with direct ownership links to tax havens compared to their counterparts. Our findings suggest that Slovak companies with an ownership link to tax havens pay significantly lower taxes compared to companies without ownership links to tax havens during the period monitored. The aggressive tax planning was not only confirmed by the significantly lower reported values of ETR and taxes per assets, but also by the lower values of ROA. On the one side, Slovak companies with ownership links to midshore tax havens had the highest values of ROE, ROA, and ROS, but on the other side, these Slovak companies reported the highest ETR among the appointed categories (onshore, midshore, and offshore). The lowest taxes paid per unit of total assets were found in Slovak companies with ownership links to onshore tax havens. The analysis was supplemented by the changes of the selected indicators before and after obtaining an ownership link to a tax haven.

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PENGARUH ALOKASI PEMBEBANAN PAJAK PENGHASILAN ANTAR PERIODE TERHADAP KOEFISIEN RESPON LABA

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v9i1.664 ◽

2009 ◽

Vol 9 (1) ◽

pp. 1

Author(s):

Endang Kiswara

Keyword(s):

Income Tax ◽

Stock Exchange ◽

Financial Statements ◽

Going Public ◽

Taxable Income ◽

Earnings Response Coefficient ◽

Response Coefficient ◽

Before And After ◽

Earnings Response ◽

Deferred Tax

Abstract Inter period tax allocation is noise factor of earnings content of financial statements. Earnings is important component of taxable income assessment that difference from accounting treatment. This research investigate effect of inter period tax allocation toward earnings response coefficient (ERC). Research conducted for 38 samples companies from any industries that going public at Indonesia Stock Exchange 1997 to 2004. Data is analyze by multiple regression, and t-test. Output of this research stated that ERC before and after tax allocation based on PSAK 46 are the same, at significance value 0,404. This implied that inter period tax allocation is not having impact on ERC, at significance value 0,489. This researchfound that usefulness of accounting for income tax based on PSAK 46 is not difference with the non applicant.Keywords: Earnings Response Coefficient (ERC), inter period tax allocation,deferred tax expense, deferred income tax.

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Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance

SHS Web of Conferences ◽

10.1051/shsconf/20219202031 ◽

2021 ◽

Vol 92 ◽

pp. 02031

Author(s):

Katarina Kramarova

Keyword(s):

Earnings Management ◽

Income Tax ◽

Transfer Pricing ◽

Tax Avoidance ◽

Value Added ◽

Financial Statements ◽

Discretionary Accruals ◽

Detection Capability ◽

Related Party Transactions ◽

Business Entities

Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If this is not the case, these operations are a tool for earnings management between the companies. It is known that income tax is perceived by businesses as an unproductive withdrawal of own funds without obvious consideration, and therefore managing economic transactions at the level of related-party entities in order to minimize the tax liability is obvious and even expected. Purpose of the article: The aim of the paper is to find out if controlled transactions are used in connection with earnings management and tax avoidance in the selected Slovak company using proxies, which may carry this detection capability (ratios of related party transactions, book-tax differences ratio, and discretionary accruals ratio). Methods: The analytical part of the paper follows the Slovak transfer pricing legislation in force. Following the existing research studies, we test hypothetical relationship between the indicators of earnings management, related party transactions and tax avoidance by applying correlation analysis. We worked mainly with publicly available data from financial statements and notes to financial statements. Findings & Value added: The results indicate that the company managed earnings rather downwards, since the values of discretionary accruals ratio were negative. On the other side, it was not proven that earnings management was carried out purely with the intention of minimizing tax liability.

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A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach to Account for Income Taxes

Issues in Accounting Education ◽

10.2308/iace-51750 ◽

2017 ◽

Vol 32 (4) ◽

pp. 41-49 ◽

Cited By ~ 1

Author(s):

Melissa P. Larson ◽

Troy K. Lewis ◽

Brian C. Spilker

Keyword(s):

Income Tax ◽

Balance Sheet ◽

Financial Statements ◽

Income Taxes ◽

Financial Accounting ◽

Financial Statement ◽

Publicly Traded ◽

Taxable Income ◽

Accounting For Income Taxes ◽

Advanced Version

ABSTRACT This case guides students through the process of reconciling financial (book) income to its taxable income, calculating the tax provision, preparing the income tax footnote disclosure, and completing Form 1120, Schedule M-1 for a fictitious publicly traded client. In the case, students are presented with the company's financial statements, including supporting schedules, and a tax basis balance sheet. Students are asked to calculate the tax provision and construct the income tax footnote as a pre-class assignment. In class, students debrief the tax provision calculation and income tax footnote and use information contained in the income tax footnote to reconcile the company's book to taxable income. Students completing this case should be able to (1) interpret the differences between a book basis balance sheet and a tax basis balance sheet, (2) create the income tax footnote disclosure using the ASC 740 balance sheet approach to accounting for income taxes, and (3) use information in the financial statement footnote and related disclosures to determine a company's book-tax differences and reconcile its book to taxable income. This case is designed for an intermediate financial accounting or tax course but an advanced version of the case could be used in a graduate financial accounting or graduate tax course.

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Analisis Penerapan Perencanaan Pajak (Tax Planning) PPH Pasal 21 sebagai Upaya Efesiensi Beban Pajak Wajib Pajak Badan

Majalah Sainstekes ◽

10.33476/ms.v6i1.1214 ◽

2019 ◽

Vol 6 (1) ◽

Author(s):

Dian Nur Febria ◽

Suhirman Madjid

Keyword(s):

Income Tax ◽

Tax Planning ◽

Research Data ◽

Operating Costs ◽

Tax Burden ◽

Planning Policy ◽

Analytical Research ◽

Tax Payments

Tax is a deduction of corporate income, therefore the company needs a way that can be used to streamline the tax burden. One way that is used to make the tax burden is through tax planning. This study aims to find out the implementation of income tax planning article 21 and improve the efficiency of the company. This research is a descriptive analytical research that collected information and data, calculating and comparing income tax article 21 employee in accordance with Law Number 36, year 2008 about Income Tax, calculated and compared the amount of take home pay employee, and cost which is borne by the Company. This research data obtained from documentation at PT SKF Indonesia The Company also provides in-kind benefits as well as granting tax allowances to employees that will enlarge the company’s operating costs and in itself will reduce the tax payable. The application of income tax planning article 21 as a strategy for the efficiency of tax payments provided that if funds in Baitul Mall are insufficient. With the Tax Planning policy, it is not excessive in minimizing the tax burden so that it is not too miserly to issue assets in the form of income received by utilizing various possible loopholes that can be taken through tax regulations.

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Aggressive Tax Avoidance Determinant Factors of Cg Rankings 100 Public Companies by Indonesian Institute for Corporate Directorship

ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL ◽

10.24191/abrij.v6i1.9938 ◽

2020 ◽

Vol 6 (1) ◽

pp. 35

Author(s):

Ani Kusbandiyah ◽

Norlia Mat Norwani ◽

Mohd Abdullah Jusoh

Keyword(s):

Corporate Governance ◽

Empirical Evidence ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Foreign Ownership ◽

Research Data ◽

Family Ownership ◽

Public Companies ◽

Aggressive Tax Avoidance

This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05.

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Smoothness and the Value Relevance of Taxable Income

Journal of the American Taxation Association ◽

10.2308/atax-51252 ◽

2015 ◽

Vol 37 (2) ◽

pp. 141-167 ◽

Cited By ~ 5

Author(s):

Michael A. Mayberry ◽

Sean T. McGuire ◽

Thomas C. Omer

Keyword(s):

Value Relevance ◽

Tax Avoidance ◽

Tax Planning ◽

Additional Analysis ◽

Taxable Income ◽

Planning Strategy ◽

Avoidance Strategy ◽

Jel Classifications

ABSTRACT This study investigates whether the smoothness of estimated taxable income influences its value relevance. Contrary to research that finds that smoothness enhances the value relevance of book income, we find that smoothness reduces the value relevance of taxable income. We decompose the smoothness of taxable income into its innate and discretionary components and find that innate smoothness is not associated with the value relevance of taxable income. However, we find that discretionary smoothness is associated with a reduction in taxable income's value relevance, suggesting that discretionary smoothness either eliminates or reduces the information contained in taxable income. In additional analysis, we find that discretionary smoothness is also associated with higher levels of future tax avoidance, consistent with managers smoothing taxable income as part of their tax avoidance strategy. In combination, our results suggest that the reduced value relevance of estimated taxable income is a byproduct of managers' tax-planning strategy. JEL Classifications: G32; H25; H32; M41.

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ANALISIS PENGARUH KEPEMILIKAN INSTITUSI, RASIO TOBIN Q, AKRUAL PILIHAN, TARIF EFEKTIF PAJAK, DAN BIAYA PAJAK DITUNDA TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PUBLIK

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v4i2.4464 ◽

2019 ◽

Vol 4 (2) ◽

pp. 113

Author(s):

Hotman T Pohan

Keyword(s):

Tax Evasion ◽

Income Tax ◽

Tax Avoidance ◽

Institutional Ownership ◽

Tax Planning ◽

Income Smoothing ◽

Earning Management ◽

Generally Accepted Accounting Principles ◽

Tax Rate ◽

Deferred Tax

The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule .There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy. The different kind of income is namely book-tax differrent(BTD),its proxy for tax avoidance. The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The methodology of this research is multivariate analysis with independent variables which are institutional ownership, Tobin Q, income smoothing, discreanary accrual proxy for earning management, efective tax rate, and deferred tax expense.The result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, efective tax rate influence positive and significantly toward boo-tax difference ,meanwhile institutional ownership and deferred tax expense has no influence toward book-tax difference,simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%.

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