IMPLEMENTASI TAX PLANNING TERHADAP PERHITUNGAN PPh BADAN PADA PT CITRA ABADI SEJATI
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | IMPLEMENTASI TAX PLANNING TERHADAP PERHITUNGAN PPh BADAN PADA PT CITRA ABADI SEJATI |
| 2. | Creator | Author's name, affiliation, country | Wiwik Budianti |
| 2. | Creator | Author's name, affiliation, country | Ihda Okta Evi Ana |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | |
| 4. | Description | Abstract | Tujuan penelitian ini adalah untuk mengetahui (1) gambaran kebijakan penyusutan aset tetap pada PT. Citra Abadi Sejati, (2) penerapan metode penyusutan aset tetap pada PT. Citra Abadi Sejati dengan metode alternatif sesuai dengan ketentuan perpajakan, (3) apa pengaruh penerapan perencanaan pajak aset tetap terhadap efisiensi beban pajak penghasilan badan pada PT. Citra Abadi Sejati. Jenis penelitian yang digunakan dalam skripsi ini adalah Penelitian Eksplanatori dengan metode penelitian studi kasus, dan teknik penelitian analisis kuantitatif. Untuk memperoleh data dan informasi yang diperlukan, maka penulis melakukan penelitian terhadap unit analisis pada PT. Citra Abadi Sejati, yaitu sumber data dan informasi yang diperoleh dari bagian Akuntansi. Dari hasil penelitian dapat disimpulkan bahwa implementasi tax planning terhadap aset tetap berpengaruh terhadap efisiensi beban pajak peghasilan badan dan saran yang dapat penulis berikan adalah agar perusahaan melakukan perencanaan pajak terhadap aset tetapnya dengan memilih metode penyusutan garis lurus sehingga dapat memperkecil beban pajak penghasilannya. Kata Kunci: Implementasi Tax Planning, Perhitungan PPh Badan |
| 5. | Publisher | Organizing agency, location | Universitas Pakuan |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2016-07-01 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | |
| 10. | Identifier | Uniform Resource Identifier | https://journal.unpak.ac.id/index.php/jiafe/article/view/688 |
| 10. | Identifier | Digital Object Identifier | 10.34204/jiafe.v2i1.688 |
| 11. | Source | Title; vol., no. (year) | JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi); Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1 |
| 12. | Language | English=en | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
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