Analisis Penerapan Tax Planning Sebagai Upaya Legal Dalam Efisiensi Pembayaran Pajak Penghasilan Badan (Studi Pada Pt. Brilian Utama Gresik)
DOI:
https://doi.org/10.30737/risk.v1i1.937Abstract
This study aims to determine the implementation of tax planning conducted by the PT. Brilian Utama Gresik as a legal effort to minimize the amount of income tax payable. This research method uses a descriptive quantitative approach where data is collected, processed and analyzed then conclusions are drawn. Data obtained by conducting interviews and documentation. Tax planning steps taken at the PT. Brilian Utama Gresik are to collect, analyze financial information and find sources of costs that can be used as tax deductions. The results showed that the application of tax planning to the PT. Brilian Utama Gresik in 2019 proved to be able to streamline the payment of the outstanding corporate income tax. This can be seen from the tax savings obtained from the application of tax plannning in the amount of Rp.6,081,313.00. The savings are obtained from the calculation of income tax payable before the implementation of tax planning that is equal to Rp. 50,571,275.00 reduced by income tax after the application of tax planning in the amount of Rp. 44,489,962.00
Penelitian ini bertujuan untuk mengetahui implementasi tax planning yang dilakukan oleh PT. Brilian Utama Gresik sebagai upaya yang legal dalam meminimalkan jumlah pajak penghasilan yang terutang. Metode penelitian ini menggunakan pendekatan kuantitatif deskriptif dimana data dikumpulkan, diolah dan dianalisis kemudian ditarik kesimpulan. Data diperoleh dengan melakukan wawancara dan dokumentasi. Langkah-langkah tax palnning yang dilakukan pada PT. Brilian Utama Gresik adalah dengan mengumpulkan, menganalisis informasi keuangan dan mencari sumber-sumber biaya yang dapat dijadikan sebagai pengurang pajak. Hasil penelitian menunjukkan bahwa bahwa penerapan tax planning pada PT. Brilian Utama Gresik tahun 2019 terbukti dapat mengefisiensi pembayaran pajak penghasilan badan yang terutang. Hal ini dapat dilihat dari penghematan pajak yang didapat dari penerapan tax plannning yaitu sebesar Rp.6.081.313,00. Penghematan tersebut didapat dari perhitungan pajak penghasilan yang terutang sebelum penerapan tax planning yaitu sebesar Rp. 50.571.275,00 dikurangi dengan pajak penghasilan setelah penerapan tax planning yaitu sebesar Rp. 44.489.962,00
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