PERANAN PERENCANAAN PAJAK DALAM MENUNJANG EFEKTIVITAS PEMBAYARAN PAJAK PENGHASILAN BADAN

Pudji Astuti, Yuli (2007) PERANAN PERENCANAAN PAJAK DALAM MENUNJANG EFEKTIVITAS PEMBAYARAN PAJAK PENGHASILAN BADAN. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

In every activity, a public entity or company is not separable from presence of tax imposition. In order tax payment of legal entity income tax payable by a company can be made as minimal as possible, thus it is required for a good tax planning. Throughout this good tax planning, it is expected that tax payment that would be conducted by a company can be said effective or fitted with predetermined tax payment period. In according to what is said above, researcher wishes to understand how is planning of legal entity tax implemented, how is the implementation of payment effectivity of legal entity tax and how extent is the role of tax planning in rising up for payment effectivity of legal entity income tax on Perum Perumnas Regional IV Bandung. This research is carried out by using of descriptive analytical research method and it is tested by Rank Spearman analysis as well as continued with analysis of determination coefficient and t-test, and data collection is conducted by field research, such as observation, interviews documentary, questionnaires, and litterature studies. Results of research found is that role of tax planning in rising up of tax payment by legal entity is strong, with rs = 0.857 and contribution of tax planning on activity of legal entity tax payment is sufficient large, namely Kd = 73.44% and the remaining one is affected by tax payer understanding on tax regulations or its modification as well as their consciousness to perform tax planning as large 26.56%. And, from statistical testing, thus proposed hypothesis is accepted and significant with tcount 7.800 > ttable 2.074, meaning H1 is accepted or tax planning has an important role in rising up of payment effectivity of legal entity tax. In performing of tax planning, it must be fitted with existing phases, therefore tax planning proposed by company can succesfully be implemented and fitted with company objective. And implementation of tax payment of legal entity income would be said effective if it is fitted with existing time period and criteria.

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: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/10928

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