Ditemukan 84821 dokumen yang sesuai dengan query
Ine Ratna Komara
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 1994
S10012
UI - Skripsi Membership Universitas Indonesia Library
Fajar Rahmad
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
S10308
UI - Skripsi Membership Universitas Indonesia Library
Lynda Siskawati Anggraini
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
S10381
UI - Skripsi Membership Universitas Indonesia Library
Myrna Hapsari
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2003
S10189
UI - Skripsi Membership Universitas Indonesia Library
Dienda Noviyanti
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2003
S10159
UI - Skripsi Membership Universitas Indonesia Library
Barus, Indriany Novita
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2003
S10155
UI - Skripsi Membership Universitas Indonesia Library
Hari Azhari
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2006
S10610
UI - Skripsi Membership Universitas Indonesia Library
Trisman Jaya
"
Taxpayers should fulfill their tax obligatory based on tax regulations in effect. In this case taxpayers face a dilemma. In one hand they must fulfill all of their tax obligatory completely without any violation, since for every mistake they made will result in penalty. On the other hand they want to manage their tax in order to minimize the cost. In this case, tax management can play an important role to solve taxpayers' problem legally.PT. X is a company located in Sorong, Irian Jaya operating in fish preserving activity. It has many employees even though not all of them get the salary more than Non-Taxable Income (Penghasilan Tidak Kena Pajak = PTKP). Up to now PT. X has never used tax management as an instrument to manage the income tax article 21 (PPh Pasal 21) of its employees. As the result, there is still a chance to reduce tax cost legally by using tax management.The objectives of this study are to describe how a company can design its remuneration system to minimize the income tax article 21 cost of its employees, how a company can utilize tax regulations in order to minimize fiscal corrections of the income tax article 21 in case of tax auditing, and how much money can be saved through tax management.Tax management is a comprehensive action that requires a good understanding of tax regulations in implementing it. The understanding of tax regulations is so necessary that the chances to save money can be determined. Not only that, tax management also requires that the company should have a good accounting system as a media to give the right and accurate information about the company financial condition, since the financial information is the basis of calculating tax due.Tax management can be done through a series of systematical and well.-planned steps. These steps are: defining the goal of tax management, identifying the current situation, identifying the supporting and obstacle factors, as well as developing the plan of activities to achieve the goal.The methodology used in this study is descriptive analysis. The result of study shows that PT. X has not utilized tax regulations yet in the best possible way to minimize the income tax article 21 cost of its employees. As the result the employees must pay much more money than they have to. This study concludes that PT. X can utilize tax management to solve this problem by developing a good remuneration system for its employees."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T14113
UI - Tesis Membership Universitas Indonesia Library
Herman
"
Tax as one of revenue of the country has a strategic role in funding the government operation: whether routine or development funding. As for regulator it could be used 1w the government as an accelerator of economic development by giving a conclusive stimulus for effort field.Tax as an obligation of citizen to the state, which could be forced by law generating, contain in the implementation. The contrary generated in the form of the effort that done by the taxpayer to keep minimizes the tax payment. The contrary of the taxpayer on the tax collection is caused by the nature of the tax that does not have direct impact to the party who spend the cost.The tax planning is an initial stage of tax management that is integrated part of the strategic management of the entire company. Therefore that will be necessary if the tax planning conducted has the contribution to determine the success of strategic management made by the company.Income tax-article 21 is one of direct taxes that the third party conducts the collection by deducting the obliged or paid amount. The employer shall account, deduct, and report the amount of the deducted tax.In this thesis, writer discusses the planning of income tax article 21 that conducted by PT. XYZ. The planning of income tax article 21 conducted is to minimize the tax burden especially corporate income tax as minimum as possible.The main problem of the research could be formulated as: How PT. XYZ conducting the planning of income tax article 21 so that the main objective of the planning which is to minimize tax burden could be obtained and to avoid the wasting of the company's resources optimally caused by administrative sanction in the form of fine, interests, or the tax increase and criminal sanction.The objective of this thesis writing was to explain the terms of taxation law affected and to find out whether tax planning could minimize the amount of tax burden that should be paid by PT. XYZ.Writing method of the thesis is descriptive analyze, which is, by description the existing data then analyzing them to resolve the main problem of the research.At the end, conclusion and suggestion will be given. Conclusion contains whether the tax planning that conducted by PT. XYZ has already accord to the terms of affecting tax and reach the objective of the planning itself and the suggestions contains a thought contribution from writer for the implementation of tax planning in PT. XYZ to be better and more effective."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2006
T22066
UI - Tesis Membership Universitas Indonesia Library
Alan Hidayat
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 1989
S-Pdf
UI - Skripsi Membership Universitas Indonesia Library
