Rosmiati, Ipik (2007) PERANAN PERENCANAAN PAJAK PENGHASILAN PASAL 25 BADAN DALAM MEMINIMUMKAN BEBAN PAJAK PENGHASILAN PASAL 25 BADAN PADA PT. INTI BANDUNG. Diploma thesis, Universitas Komputer Indonesia.
Full text not available from this repository.Abstract
This research done at PT. Inti Bandung as for indifying problem of this research is: how is the implementation of Income Tax Planning of Article 25 for Legal Entity at PT. Inti Bandung, how is calculation of Income Tax Burden of Article 25 for Legal Entity carried out at PT. Inti Bandung after design of Tax Planning, how is the role of Article 25 Income Tax Planning for Legal Entity in Minimizing Income Tax Burden of Article 25 for Legal Entity at PT. Inti Bandung. The method used in this research is a descriptive analytical method by a quantitative approach. Type of measurement scale used is an ordinal one. Its hyphothetical testing made use a Validity test by computer assistance with SPSS 12.0 software programme for Windows with critical requirements, r = 0.3; reliability test by split half method, Rank Spearman correlation analysis, coefficient of determination, t-test with significance level is 5%. Based on research findings and disccusion, it can be drawn a conclusion that article 25 tax income planning for legal entity has important role in minimizing income tax burden of article 25 for legal entity. This role is stated in calculatiof of coefficient of correlation as large 0.896; thus this relation pursuant to Guildford rules is included into a “strong relation” category where its tcount 8.500 > ttable 2.101; therefore Ho lay in rejection area, and it means that H1 is accepted. The role of article 25 income tax planning for legal entity in minimizing of income tax burden of article 25 for legal entity is 80.3% and the remainding as 19.7% is described by other variable out from article 25 income tax planning for legal entity, such as policies from General Directorate for Tax Affairs.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007 |
| Divisions: | Universitas Komputer Indonesia > Fakultas Ekonomi Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1) |
| Depositing User: | Admin Repository |
| Date Deposited: | 16 Nov 2016 07:47 |
| Last Modified: | 16 Nov 2016 07:47 |
| URI: | http://repository.unikom.ac.id/id/eprint/10937 |
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