Mengefisienkan pembayaran pajak melalui akuntansi perpajakan sesuai ketentuan peraturan perpajakan yang berlaku pada PT. XYZ tahun 2010-2011

Oleh :
Bagus Pambudi Wahyu Widodo - F3409014 - Fak. Ekonomi dan Bisnis

For business realm, tax is the expense source without direct reward. Thus, in the term of tax payment, the company usually attempts to pay tax as small as possible through tax planning. The objective is to make the outstanding tax amount efficient without breaking the taxing act. The data needed in this research was the data on company’s financial statement including profit-loss report, and balance report. From the result of analysis, it could be found that the company’s net profit before tax in 2010 decreased from Rp1.387.319.173 to Rp1.032.588.226 after the tax planning, while the net profit before tax in 2011 decreased from Rp1.096.826.360 to Rp8.54.126.116 after the tax planning. It, of course, affected the outstanding tax amount, in 2010 of Rp309.592.945 to Rp230.431.494 fiscally after tax planning, while in 2011, the outstanding tax amount was Rp249.007.446 decreased to Rp193.908.326. Thus, the company had made tax saving of Rp79.161.451 in 2010 and of Rp55.099.120 in 2011. Based on the conclusion above, the writer implies that the tax planning could be estimated from the expenses existing in the company’s financial statement by correcting fiscally the expenses that could not be reduced from the Tax-Imposed Income (PKP). Thus, the tax planning could minimize the outstanding tax amount.