Text

ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 DALAM PERHITUNGAN LABA PADA PT HERLINA INDAH

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT ANALYSIS OF INCOME TAX PLANNING ARTICLE 21 IN CALCULATION OF PROFITS On PT. HERLINA INDAH Written by: Onedec Sihotang NIM: 1332021 This study aimed to determine how the difference in profit before and after in the implementation of tax planning. The method used in this research was a comparative descriptive method. The research variable was income tax planning article 21 in the calculation of profit. The data used was secondary data from financial statements of PT. Herlina Indah in 2011-2015. The analysis was used, the analysis comparison between financial statements that use tax planning with which do not implement tax planning . The population used in this research were the financial statements of PT Herlina beautifully with the sample used was the financial report in the report part profit (loss) of PT. Herlina Indah years 2011-2015. Based on the results of a comparative analysis conducted by the author, then there was a difference spider in the before and after application of tax planning. From the comparison between the implement with which do not implement the administrative burden on companies will then increase when applying the method of perencanaan tax. Great comparison between before and after the application of the tax planning tax planning application we can see in total profit (loss) from years of 2011-2015 before tax planning that was valued at Rp. 424,566,784, 771.57 and total earnings (loss) from 2011-2015 after tax planning that is valued at Rp. 387,692,906, 708.76. Keywords: tax planning, income tax 21, profit