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"The management's interest to apply tax planning in tax assessment for foundation is one of the strategy to decline the rate of resources' wasting. It has to be done under great care, for the foundation has to know and understand tax laws in order to assess an effective tax planning as intended in the foundation's goals.The evaluation of the Tax Decision No-87/PM 1995 dated October 10, 1995 on Revenues and Expense Treatment on Fund of Bulding Construction and Education Facility for Foundation or the Same Organization related in Education. Then the Amendment of Law Number 7 Year 1983 on Income Tax which has previously treated the revenues of the foundation from earnings and activities solely for general purpose (social purpose) is excluded on income tax objects. The Last Amendment of Tax Law Number 17 Year 2000 is no longer treated revenuses excluded from Tax Objects. Therefore, the result of this amendment is if the foundation has gains resulted from revenues included as tax objects deduced with deductible expense, it is to become the income tax objects.The scope of evaluation done in Yayasan Pendidikan STIE ?AB? Jakarta? is limited in Corporate Income Tax from 2001-2004. The methodological research used in this evaluation is the descriptive analysis with qualitative approach, and the data collection method used is library and field researches.The evaluation concludes the use of gains on the addition of foundations' facilities to decrease taxable income. The method, not only can it be used to avoid the high tax rate, it can also be used to maximize fiscal axpense through depreciation, so the foundations? taxable income is on the range of the lowest tax rate (10%). Hence, the income tax is low and the wasting of the foundations' resources can be reduced."

"Penelitian ini bertujuan untuk mengevaluasi perencanaan pajak bagi Yayasan Pendidikan “A”. Analisis menggunakan teori manajemen pajak, yang terdiri dari analisis perencanaan pajak (tax planning), kewajiban pelaksanaan pajak (tax implementation), dan pengendalian pajak (tax control) yang telah dilaksanakan oleh yayasan. Selain itu, tesis ini juga menganalisis masalah dalam implementasi perencanaan pajak yayasan, serta memberikan rekomendasi untuk perencanaan pajak yang lebih baik. Penelitian ini menggunakan analisis deskriptif kualitatif dengan teknik thematic analysis terhadap hasil analisis dokumentasi dan wawancara kepada Yayasan Pendidikan “A”, DJP, dan Konsultan Pajak. Hasil penelitian ini menunjukkan masih kurangnya perencanaan pajak yang dilakukan Yayasan Pendidikan “A”, yang mana hal ini mengakibatkan besarnya beban pajak terutang yayasan. Maka dari itu, diperlukan upaya perencanaan pajak yang baik dengan memanfaatkan fasilitas pajak dan peluang pajak sesuai peraturan perpajakan yang berlaku. Selain itu, diperlukan peningkatan kemampuan sumber daya manusia pada Yayasan Pendidikan “A” khususnya bagian akuntansi dan keuangan dengan pengetahuan dalam bidang perpajakan.

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This study evaluates tax planning for the "A" Education Foundation. The analysis uses tax management theory, which consists of tax planning, tax implementation, and tax control which the foundation has implemented. In addition, this thesis also analyzes problems in the implementation of foundation tax planning and provides recommendations for better tax planning. This study uses descriptive qualitative analysis with thematic analysis on the results of documentation analysis and interviews with the "A" Education Foundation, DGT, and Tax Consultants. The results of this study indicate that there is still a lack of tax planning carried out by the "A" Education Foundation, which has resulted in a large tax burden owned by the foundation. Therefore, good tax planning efforts are needed by utilizing tax facilities and tax opportunities in accordance with applicable tax regulations. In addition, it is necessary to increase human resources capacity at the "A" Education Foundation, especially the accounting and finance division with knowledge in the field of taxation."

"ABSTRAKSTIE Wiyatamandala yang merupakan salah satu perguruan tinggi swasta di Indonesia ingin menyelenggarakan Tridharma perguruan tinggi dengan memanfaatkan Information and Communication Technology ICT . Demi mencapai tujuan tersebut manajemen STIE Wiyatamandala menargetkan pembuatan perencanaan strategis SI/TI sebagai salah satu strategi jangka pendek organisasi. Kebutuhan perencanaan strategis SI/TI ini juga berdasarkan fakta yang mengungkapkan bahwa infrastruktur TI belum memadai, SI belum terintegrasi, tidak ada prioritas SI, implementasi SI sering berubah, jumlah SDM TI tidak mencukupi, dan masih ada layanan yang dilakukan secara manual. Untuk menyelesaikan permasalahan tersebut maka perlu diteliti penyusunan dengan menggunakan metodologi perencanaan strategis SI/TI menurut Peppard dan Ward. Metodologi ini terdiri dari 2 tahapan, pertama adalah tahapan masukan yang menganalisis lingkungan eksternal bisnis dengan menggunakan metode Five Forces Model, PESTEL dan SWOT OT Analysis , menganalisis lingkungan eksternal SI/TI dengan menggunakan tren SI/TI, menganalisis lingkungan internal bisnis dengan menggunakan metode Value Chain dan SWOT SW Analysis , dan menganalisis lingkungan internal SI/TI dengan menggunakan metode Mc Farlan Strategic Grid, sementara yang kedua adalah tahapan keluaran yang menghasilkan strategi bisnis untuk menentukan strategi SI, strategi manajemen SI/TI dan strategi TI. Data yang diperlukan sebagai bahan penelitian dikumpulkan dengan menggunakan metode observasi dokumen dan proses kegiatan, mewawancarai Ketua STIE Wiyatamandala, Wakil Ketua I Bidang Akademik, dan Wakil Ketua III Bidang Kemahasiswaan dan Alumni, serta melakukan kuesioner dengan responden dosen dan staf. Perencanaan strategis SI/TI ini diformulasikan menggunakan IT Balance Scorecard dan Critical Success Factors untuk menghasilkan strategi bisnis yaitu realisasi manfaat bisnis, keunggulan kompetitif, menciptakan diferensiasi program, meningkatkan penggunaan SI, meningkatkan kepuasan pengguna, meningkatkan pengetahuan pengguna, meningkatkan layanan TI, meningkatkan keakuratan data dan informasi, mengoptimalkan pihak ketiga, meningkatkan pengetahuan dan kompetensi SDM, membangun budaya adaptif dan kreatif, dan mengadopsi teknologi bernilai tambah. Program kerja untuk menjalankan strategi yang telah ditentukan disusun ke dalam roadmap program kerja selama 3 tahun yang memiliki 5 program quick wins yang menjadi program prioritas, diantaranya adalah implementasi Sistem Informasi Penjaminan Mutu SIPM , implementasi Business Intelligence BI , integrasi database, implementasi sistem storage, dan optimalisasi pihak ketiga.

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ABSTRACTSTIE Wiyatamandala is one of the private college in Indonesia wants to operate Tridharma by utilizing Information and Communication Technology ICT . To achieve this goal, STIE Wiyatamandala management aims making strategic planning of IS/IT as one of the organization 39;s short-term strategy. The need for strategic planning of IS/IT is also based on the fact that IT infrastructure is not adequate, IS are not integrated, there is no priority of IS, implementation of IS often change, the number of IT personel is insufficient, and there is still service done manually. To bridge the gap, it is necessary to study the planning using strategic planning methodology of IS/IT according to Peppard and Ward. This methodology consists of 2 stages, first is the input stage that analyzing the external environment of business using the Five Forces Model, PESTEL and SWOT OT Analysis methods, analyzing the external environment of IS/IT using IS/IT trends, analyzing the internal environment of the business using Value Chain and SWOT SW Analysis methods, and analyzing internal environment of IS/IT using Mc Farlan Strategic Grid method, while second is the output stage that generates business strategy for determining IS strategy, IS/IT management strategy and IT strategy. Data required for the study were collected using document and activity process observation method, interviewing the Chairman of STIE Wiyatamandala, Vice Chairman I Academic Affair, and Vice Chairman III for Student and Alumni Affairs, and conducted questionnaires with lecturers and staff respondents. This IS/IT strategic plan is formulated using IT Balance Scorecard and Critical Success Factors to generate business strategy that is the realization of business value, competitive advantage, create program differentiation, increase IS usage, increase user satisfaction, improve user knowledge, improve IT services, improve accuracy of data and information, optimizing third parties, improving human knowledge and competencies, building adaptive and creative cultures, and adopting added value technologies. The work program for implementing the predetermined strategy is structured into 3 year roadmap program that has 5 quick win programs that become priority programs, including the implementation of Quality Assurance Information System SIPM , Business Intelligence BI implementation, database integration, implementation of storage systems, and third party optimization."

"The government's vision of taxes--a spirit of encouraging an increase in revenue from the sector of taxes--will of course give significant influence on any corporate taxpayer in fulfilling its tax obligations. It is particularly because the corporate taxpayer will certainly aim at the interests in its income (operating profit) and smooth corporate cash flow that will eventually be accounted for to the company owner.Law Number 7 of 1983 on Income Tax lays down that the income of a foundation from capital and operational activities that are 'solely for public benefits, namely social interests, is exempted as an income tax object. By amendment to Law Number 7 of 1983 on Income Tax, lastly amended to become Law Number 17 of 2000, the income exempted from the Tax Objects is no longer regulated. Accordingly, if a foundation has any surplus or profit obtained from the income being a tax object, the surplus or profit will, after being deducted by the allowable cost, be subject to Income Tax.The subject matter of this survey is how the tax planning in the XYZ Foundation is realized. Has the Tax Planning complied with the tax regulations, and can the tax planning reach the foundation's objectives?The objectives of this Survey are to illustrate and describe the realization of the tax planning in the XYZ Foundation, analyze and explain the realization results of the tax planning complying with the tax regulations as well as to explain and describe steps in an effort to improve the future tax planning in reaching the foundation's objectives.The methodology of survey adopted in this thesis writing is a descriptive method of analysis with data collection techniques in the form of bibliographical study and field study. The analysis performed is qualitative by nature.From the analysis results, it is found that the tax planning in the XY'Z Foundation has applied a tax regulation governing use of surplus fund for facilities and infrastructure to avoid any tax rate and imposition. Apart from being able to avoid the imposition of a high tax rate, the method can also maximize the fiscal cost by depreciation so that the Foundation's taxable income is subject only to a lowest tax rate, that is 10%. All tax obligations as a form of tax planning have been performed. It is to anticipate and cope with administrative requirements in tax obligations.A conclusion drawn from this survey is that the realization of the tax planning, tax obligations and tax control of the XYZ Foundation can reduce tax obligations. This is evident from the small taxable income and the optimum use of surplus fund for facilities and infrastructure not harming the foundation's cash flow so as to support the achievement of objectives.A recommendation-given by the survey is that it is necessary to improve human resources within the XYZ Foundation in order that the future tax planning will be more effective and will continuously keep up with the ever-changing tax regulations."

"ABSTRAKSelaras dengan pertumbuhan organisasinya STIE XYZ berusaha meningkatkan pengelolaan organisasinya Pengelolaan ini bertujuan untuk menyelaraskan proses bisnis yang terjadi di kedua kampusnya dan mengalokasikan sumber daya yang dimilikinya secara seimbang agar sesuai dengan visi misi dan nilai value STIE XYZ Untuk mewujudkannya diperlukan perencanaan dan implementasi strategi yang sesuai Studi ini ditujukan untuk merancang balanced scorecard bagi STIE XYZ untuk mempermudah pemahaman interpretasi strategi Hasil studi kasus pada STIE XYZ menunjukkan beberapa kekuatan kelemahan peluang dan ancaman yang dimiliki dan dihadapi STIE XYZ dan berdasarkan analisis tersebut dapat dirancang strategi yang sesuai untuk mewujudkan visi dan misi STIE XYZ Visi dan misi STIE XYZ masih relevan dipergunakan untuk mendukung usulan strategi yang dibuat Studi ini juga menganalisis mengenai proses bisnis yang merupakan faktor penentu keberhasilan key success factor bagi STIE XYZ Hasil kedua analisis tersebut akan dipergunakan untuk merumuskan sasaran strategis strategic objective yang akan menjadi dasar untuk merancang peta strategi strategy map dan balanced scorecard bagi STIE XYZ

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ABSTRACTAligned with the organization 39 s growth STIE XYZ trying to improve the management of the organization Management aims to harmonize business processes occurring in both campus and allocate its resources are balanced to fit the vision mission and value of STIE XYZ To realize the goal requires planning and implementation of appropriate strategies The study was aimed to design a balanced scorecard for STIE XYZ to facilitate understanding of the interpretation strategy Results of case studies on STIE XYZ shows some strengths weaknesses opportunities and threats facing the STIE XYZ and based on the analysis can be designed appropriate strategy to realize the vision and mission of STIE XYZ The vision and the mission are still relevant for STIE XYZ to support the proposed strategies are made The study also analyzed the business processes which is the key success factor for STIE XYZ The results of both analyzes will be used to formulate strategic objectives that will be the basis for designing strategy map and balanced scorecard for STIE XYZ "

"Penelitian ini bertujuan untuk menggambarkan dan menganalisis kebijakan Yayasan Pendidikan XYZ dalam melakukan perencanaan pajak terhadap sisa lebih hasil penyelenggaraan pendidikan serta menggambarkan dan menjelaskan model-model penghindaran pajak terhadap sisa lebih hasil kegiatan penyelenggaraan pendidikan. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat. Untuk memperoleh data yang diperlukan, peneliti melakukan studi lapangan melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa untuk mengambil kebijakan dalam melakukan perencanaan pajak terhadap sisa lebih yang diperoleh, Yayasan Pendidikan XYZ memanfaatkan fasilitas Pajak Pengahasilan berdasarkan PER-44/2009 di mana sisa lebih yang diperoleh pada tahun 2009 dimanfaatkan seluruhnya untuk pembangunan dan pengadaan sarana dan prasarana pendidikan. Kemudian terdapat 2 model penghindaran pajak atas sisa lebih tersebut yaitu model tax planning yang mengarah ke tax avoidance dan model tax planning yang mengarah ke tax evasion

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The purpose of the research is to describe and analyze XZY Academic Institution decision in tax planning of the profit of its education activities, also to describe and explain their way to avoid the tax on the profit of education activities. The approach of the research is qualitative in order to provide an understanding about the statement of the problem. To have all the data needs, researcher conducted a field study through depth interview as well as literature study. The result of the research shows that to decide the tax planning for the profit, XYZ Academic Institution applied the income tax according to PER-44/2009 which the profit gained in 2009 should be used all to develop and provide academic facilities and infrastructures. Then, there were 2 ways to avoid the tax on the profit: tax planning leading to tax avoidance and tax planning leading to tax evasion."

"Undang - undang No.7 tahun 1983 tentang Pajak Penghasilan mengatur bahwa penghasilan yayasan dari modal dan kegiatan usaha yang semata-mata untuk kepentingan umum, yaitu untuk kepentingan sosial, dikecualikan sebagai objek pajak penghasilan.Dalam perkembangannya, terdapat kegiatan usaha yang mencari keuntungan, berlindung dibalik nama yayasan yang bertujuan unluk kepentingan umum atau kepentingan sosial. Akibatnya sulit membedakan yayasan mana yang bertujuan sosial dan yang mana yang bukan bertujuan sosial.Dengan adanya perubahan atas undang-undang nomor 7 tahun 1983 menjadi undang- undang nomor 10 tahun 1994 dan terakhir diubah menjadi undang-undang nomor 17 tahun 2000, maka tidak lagi mengatur penghasilan yang dikecualikan dari objek pajak. Dengan demikian, jika yayasan mempunyai selisih Iebih atau keuntungan yang diperoleh dari penghasilan yang merupakan objek pajak setelah dikurangi biaya yang diperkenankan akan dikenakan pajak penghasilan.Dengan adanya perubahan tersebut, mengarahkan penulis untuk membahas permasalahan yang berhubungan dengan perencanaan pajak pada yayasan. Yayasan sebagai suatu Iembaga sekaligus salah satu bentuk usaha, mempunyai hak dan kewajiban perpajakan satu dengan usaha lainnya. Perlunya perencanaan perpajakan bagi yayasan merupakan suatu usaha meminimalisasi pembayaran pajak sesuai dan diperbolehkan undang-undang perpajakan atau dengan cara penghematan pajak dengan suatu usaha untuk mengurangi hutang pajak dengan memanfaatkan celah-celah dalam undang-undang dan peraturan perpajakan yang berlaku atau yang lebih dikenal dengan tax avoidance.Dengan kondisi demikian, yayasan sebagai salah satu bentuk usaha yang mempunyai kewajiban perpajakan sama dengan badan usaha lainnya memerlukan suatu perencanaan yang memungkinkannya dapat mengelola pajak (tax planning) yang tepat, dimana badan usaha dapat merencanakan, melaksanakan, mengevaluasi dan pada akhirnya dapat mengendalikan kewajiban perpajakan secara tepat dan benar.Tujuan yang hendak dicapai dari penelitian ini adalah mendeskripsikan pelaksanaan perencanaan perpajakan (tax planning) Yayasan UQ, keterkaitan antara perencanaan perpajakan Yayasan UQ dengan perundang-undangan dan peraturan perpajakan yang selanjutnya dengan perencanaan perpajakan tersebut, diperoleh beban pajak minimal sehingga tercapai tujuan Yayasan.Penelitian ini menggunakan berbagai Iandasan teoritis sebagai dasar untuk melakukan analisis, diantaranya konsep-konsep yang berkaitan dengan perencanaan manajemen dan perencanaan pajak, konsep tentang motivasi dilakukannya perencanaan pajak, serta tahap-tahap perencanaan pajak sampai dengan tekhnik dan praktek dalam melakukan perencanaan pajak.Dari hasil analisis diketahui bahwa Yayasan UQ telah melaksanakan perencanaan pajak sesuai dengan ketentuan dan peraturan perpajakan. Perencanaan pajak yang telah berjalan ini perlu ditingkatkan lagi mengingat sumber dana pada tahun 2005 dan 2006 berbeda. Pada tahun 2005 terdapat sumber pendapatan yang tidak dapat dikenakan pajak sedangkan pada tahun 2006 telah dimulai adanya usaha dari suatu kegiatan yang tentu saja selisih lebih dari kegiatan ini akan dikenakan pajak.

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Law number 7 of 1983 on Income Tax lays down that the income of foundation from capital and operational activities that are solely for public benefits, namely social interests, is exempted as an income tax object.

In its development, there are some activities that have benefit which namely foundation, as for public interest or for social. lt?s caused difficult to difference which foundation is For social and which one is not.

The change of law number 7 of 1983 on income tax to law number 10 of 1994 and lastly amendet to law number 17 of 2000, so not longer arrange the income exempted from the tax object. Accordingly, if a foundation has any surplus or profit obtained from the income being deducted by he allowable cost, be subject to income tax.

With this changing, aimed writer to discuss the problem which related to tax planning in foundation. Foundation as a foundation and corporate, have a right and tax duty with others. The important of tax planning for Foundation is minimum effort of tax payment to complie with the tax law or by retrenchment tax by an activity to reduced tax liability by use a way a laws and regulation which known as tax avoidance.

With this condition, foundation as a coorporate has the same tax duty with the others needs a planning which can plan the the tax in the right way where the corporate can plan, implement, evaluate and lastly control tax duty in the right way.

The objective of this survey is to illustrate the tax planning realization of Yayasan UQ, the relate between UQ tax planning, laws and tax regulation which than with the tax planning can take minimum tax cost and the objective of foundation can be reach.

This survey use some theory as basic analisis, they are some concept that related with tax manajemen and tax planning, the motivation concept for tax planning, tax planning steps and tax planning technique and practice.

Analisis result of the survey that Yayasan UQ found have done tax planning. The tax planning must be developed remembered source fund in 2005 and 2006 is different. In 2005 there are source fund that can be taxable while in 2006 there will begin a business from an activity and the surplus of the activity will be taxable."

"ABSTRACTPerencanaan pajak merupakan penerapan kegiatan-kegiatan perusahaan terhadap peraturan dan perundang-undangan perpajakan yang berlaku untuk mengecilkan beban pajak perusahaan. Tujuan dilakukannya penelitian ini adalah untuk melakukan analisis perencanaan pajak PPN yang dilakukan oleh PT. Merdeka Pangan dalam upaya mencapai efisiensi. Menjelaskan perencanaan pajak PPN yang dilakukan oleh PT. Merdeka Pangan sudah efektif dan efisien. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif dan teknik pengumpulan data studi literature dan studi lapangan berupa wawancara mendalam. Hasil penelitian menunjukkan bahwa perencanaan Pajak Pertambahan Nilai PPN yang dilakukan oleh PT. Merdeka Pangan dalam mencapai efisiensi dinilai sudah sesuai. Dengan memperhatikan batas-batasan yang ada, Perusahaan dinilai berhasil melakukan perencanaan Pajak Pertambahan Nilai secara efektif dan efisien.

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ABSTRACTTax planning is the application of corporate activities to tax laws and regulations that apply to shrink corporate tax burden. The purpose of this research is to conduct a tax planning VAT analysis conducted by PT. Merdeka Food in an effort to achieve efficiency. Explains the VAT tax planning conducted by PT. Merdeka Food has been effective and efficient. This study used a qualitative approach with the aim of descriptive research and data collection techniques of literature study and field study in the form of in depth interviews. The results showed that the planning of Value Added Tax VAT conducted by PT. Merdeka Food in achieving efficiency is considered appropriate. By taking into account the existing limits, the Company is considered successful in planning the Value Added Tax effectively and efficiently."