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ANALISIS PERHITUNGAN BIAYA PENYUSUTAN DALAM MEMINIMALISASI PEMBAYARAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT. SUNINDO PRATAMA

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ABSTRACT ANALYSIS DEPRECIATION COST CALCULATION IN MINIMIZE CORPORATE INCOME TAX PAYMENTS DUE IN PRIMARY PT.SUNINDO Writen By: Michael Jordy Tambunan NIM:1232127 The purpose of this study was conducted to determine the tax planning to minimize the payment of income tax owed on Sunindo PT Pratama, where the company had been confirmed as the Taxable Entrepreneur (PKP), based in Jl. Prof. Dr. Supomo No. 48 Tebet, South Jakarta - Indonesia 12870-. This research was conducted with descriptive methods and analytical techniques used was to analize data obtained from the company and compare the data obtained from the company and then do a comparison shrinkage between commercial and fiscal depreciation. Then conclusions are drawn from research conducted by the researchers.With the calculation of the shrinkage in the Primary PT.Sunindo, there was a period of the same benefits in building assets such as buildings,'s apartment, warehouse Batam useful life of twenty years so there is nothing in comparison. In the building there is a non-asset depreciation period of the same benefits in the form of computers, appliances and furniture kanotor, namely ESP installation tools useful life of four years. While the assets of machinery and vehicles going past differences of fiscal and commercial benefits, with their tax planning through the comparison of commercial depreciation and tax depreciation then there was a fiscal correction profitable companies amounted Rp.2.217.800.000 of asset depreciation machine. While the depreciation of the vehicle resulted in a fiscal correction of Rp.6.398.562,5 therefore by doing peresncanaan taxes on the calculation of depreciation expense amounting Rp.2.224.198.562.5 the company benefited from the depreciation of machinery and vehicles. Keywords: Planning to Minimize Corporate Income Tax