ANALISIS IMPLEMENTASI PERENCANAAN PAJAK SEBAGAI UPAYA PENINGKATAN KINERJA PERUSAHAAN PADA PT. PERKEBUNAN NUSANTARA II BULU CINA
DOI:
https://doi.org/10.54593/awl.v5i1.238Keywords:
Company performance, Application of Tax PlanningAbstract
Tax planning is a strategies for managing company finances to minimize tax obligations in ways that do not violate tax regulations. This research aims to determine the ongoing implementation of tax planning as an effort to improve company performance at PT. Perkebunan Nusantara II Bulu Cina. This research uses a qualitative method with a descriptive analysis approach with data collection techniques through interviews and supporting documents, and processed using the Nvivo 12 pro application. The results of this research conducted show that PT. Perkebunan Nusantara II Bulu Cina has not fully implemented its tax planning even though it has done it correctly according to the law. The advice I give in this research is PT. Perkebunan Nusantara II Bulu Cina can add food costs and transportation costs to become positive correction fiscal costs in the implementation of tax planning so that it can reduce the company's Income Tax payments owed.
References
Antoln Wardaya, Elnggal Sriwardiningsih, Felrdinand Sadelli, Helru S. Hadiyantol, Irwan Djaja, Jimmy Lizardol, Khristian Eldi Nugrolhol Solelbandri, Lelolnardus, Molhammad Ichsan, Wibolwol Kolsasih, Y. K. (2020). Stratelgi Managelmelnt olf Digital Elra. Surabaya: Artha Karya Pustaka.
Chairil Anwar Polhan. (2018). Olptimizing Colrpolratel Tax Managelmelnt. Jakarta: Bumi Aksara.
Dinarus, M. R. A. (2017). Analisis Pelnelrapan Pelrelncanaan Pajak (Tax Planning) Atas Kelrseljahtelraaan Karyaawan Dalam Melngolptimalisasi Kelwajiban Pajak (Studi Pada PT. Mololr Suksels Intelrnasiolnal). 1, 1–23.
Dudi Iskandar. (2022). Meltoldel Pelnellitian Kualitatif. Pati: Maghza Pustaka.
Haelruddin, Ibrahim, Ahmad Dahlan, H. J. (2022). TAX ACCOlUNTING AKUNTANSI PElRPAJAKAN Belrbasis SAK dan UU selrta Pelraturan Pelrpajakan telrbaru. Sollolk: Mitra Celndelkia Meldia.
Hafsah, H., & Ramadhani, F. (2020). Analisis Pelnelrapan Pelrelncanaan Pajak Atas Biaya Kelseljahtelraan Karyawan. Liabilitiels (Jurnal Pelndidikan Akuntansi), 3(3), 146–157.
Hamidah, Junaidi, Nolvieln Rialdy, Eldy Suhartolnol, Amusiana, Wildolms Sahusilawanel, Rika Lidyah, Elliya Isfaatun, Tholrman Lumbanraja, R. N. I. S. (2023). Pelrpajakan. Batam: Celndelkia Mulia Mandiri.
Ihyaul Ulum. (2017). Intelllelctual Capital: Moldell Pelngukuran, Framelwolrk Pelngungkapan, dan Kinelrja Olrganisasi. Malang : Univelrsitas Muhammadiyah Malang.
Ika Saelfi, F. R., Kelsuma, A. I., Kelsuma, A. I., Lahaya, I. A., & Lahaya, I. A. (2018). Implelmelntasi tax planning dalam upaya pelningkatan kinelrja pelrusahaan. Kinelrja, 14(2), 70.
Juli Ratnawati & Reltnol Indah Helrnawati. (2016). Dasar Dasar Pelrpajakan. Yolgjakarta: Delelpublish.
Mia Amalia, Baiq Anggun Hilelndri Lelstari, Galih Wicaksolnol, Indrayani, Molh. Rusman Ramli, Amellia Rizky Alamanda, Irmawati Alimuddin, Winda Ayu Virginia, Rida Ristiyana, K. I. (2022). Pelngantar Pelrpajakan. Padang: Glolbal Elkselkutif Telknollolgi.
Mujiyati & M. Abdul Aris. (2021). Selluk Belluk Pelrpajakan Indolnelsia: Melnuju UU Cipta Kelrja. Sukolharjol: Muhammadiyah Univelsity Prelss.
Rusydi Fauzan, Welnny Delsty Felbrian, Fidyah Arini Kusuma Wardhani, Frans Sudirjol, Luckhy Natalia Anastasyel Lolttel, Yelni Kuntari, Nafisah Nurulrahmatiah, Citra Indriyati, Tusta Citta Ihtisan Tri Prasidya, Aliah Pratiwi, Rasty Yulia, A. T. (2023). Manajelmeln Pelrpajakan.
Salim, A., & Haelruddin. (2019). Dasar-Dasar Pelrpajakan (Belrdasarkan UU & Pelraturan Pelrpajakan Indolnelsia). Palu: Mitra Eldukasi.
Siholmbing, S., & Alelstriana, S. (2020). Pelrpajakan telolri dan aplikasi. Bandung: Widina Bhakti Pelsada.
Sugiyolnol. (2018). Meltoldel Pelnellitian Manajelmeln (Seltiyawami (eld.)). Bandung: Alfabelta.
Utolmol, M. N. (2019). Ramah Lingkungan Dan Nilai Pelrusahaan. Surabaya: Jakad Publishing.
Zaelnal Abidin & R. Mahellan Prabantariksol. (2021). Kolnselp Dan Pelnelrapan GCG Pada Lelmbaga Keluangan Dan BUMN. Yolgjakarta: Delelpublish.
Zai, G. M., & Masyitah, E. (2023). Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Beban Pajak Tangguhan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Periode 2018-2020. Jurnal Mutiara Ilmu Akuntansi, 1(1), 28-51.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Windy Hasanah, Ratih Anggraini Siregar
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
<p><a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png" alt="Creative Commons License" /></a><br /><strong>JURNAL WIDYA (awl)</strong> This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a>.</p>
