PERENCANAAN PAJAK PENGHASILAN MELALUI PEMILIHAN METODE PENYUSUTAN AKTIVA TETAP PADA UD SINARI TERANG DI SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Prasethio, Nia Lavenia
Subject
HG Finance
Datestamp
2020-04-20 05:51:03
Abstract :
To achieve large profits while obeying the tax regulations provided by the government, a trading business needs to implement tax planning. Tax planning is one way to optimize profits because tax is a burden / expenditure that reduces income so that efforts to reduce tax payments are often carried out by trading businesses, one way to implement it is through the selection of fixed assets depreciation methods. This study aims to determine tax planning through fixed asset depreciation method to calculate income tax in the Sinari Terang trading business. The analytical method used is descriptive. The results of this study are expected to be able to provide information and input on the Sinari Terang trading business so that the trading business can carry out tax planning as an effort to efficiency tax payments to achieve maximum profit, but still within the frame of tax regulations. The conclusion of this simple research is expected to provide input to the trading business management in reducing the fixed assets to income in order to optimize the tax burden that is allowed according to the Taxation Act conducted by the trading business.
To achieve large profits while obeying the tax regulations provided by the government, a trading business needs to implement tax planning. Tax planning is one way to optimize profits because tax is a burden / expenditure that reduces income so that efforts to reduce tax payments are often carried out by trading businesses, one way to implement it is through the selection of fixed assets depreciation methods. This study aims to determine tax planning through fixed asset depreciation method to calculate income tax in the Sinari Terang trading business. The analytical method used is descriptive. The results of this study are expected to be able to provide information and input on the Sinari Terang trading business so that the trading business can carry out tax planning as an effort to efficiency tax payments to achieve maximum profit, but still within the frame of tax regulations. The conclusion of this simple research is expected to provide input to the trading business management in reducing the fixed assets to income in order to optimize the tax burden that is allowed according to the Taxation Act conducted by the trading business.
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