ABSTRACT The purpose of this research is to determine whether there are significant after applying tax planning on Value Added Tax. The object of this research was conducted in PT Kahatex Bandung. The sample used is form of tax planning Value Added Tax on PT. Kahatex Bandung. The sampling tool is the data collection through a data collection techniques of content analysis.. Hypothesis test equipment used is simple T Test using SPSS 16.0. The results showed that after doing tax planning, Value Tax Added on March and April that have a saving amount of VAT Added payable amounting to Rp 6.911.519.390 in March and Rp 2.662.071.699 in April. Keywords: Value Tax Added, VAT Payable , tax planning
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh setelah menerapkan tax planning pada Pajak Pertambahan Nilai. Objek penelitian ini dilaksanakan di PT. Kahatex Bandung. Sampel yang digunakan adalah bentuk tax planning Pajak Pertambahan Nilai pada PT. Kahatex Bandung. Alat pengambilan sampel adalah dengan teknik pengumpulan data analisisisi. Alat uji hipotesis yang digunakan yaitu Simple T Test SPSS 16.0. Hasil penelitian menunjukkan bahwa setelah dilakukannya tax planning Pajak Pertambahan Nilai pada bulan Maret dan April tedapat penghematan jumlah PPN terhutang sebesar Rp 6.911.519.390 pada bulan Maret dan Rp 2.662.071.699 pada bulan April. Katakunci: Pajak Pertambahan Nilai, PPN terhutang, tax planning.
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DAFTAR ISI Halaman HALAMAN JUDUL........................................................................................
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HALAMAN PENGESAHAN ..........................................................................
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SURAT PERNYATAAN KEASLIAN SKRIPSI ............................................
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KATA PENGANTAR .....................................................................................
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ABSTRACT .......................................................................................................
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ABSTRAK .......................................................................................................
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DAFTAR ISI ....................................................................................................
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DAFTAR GAMBAR .......................................................................................
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DAFTAR TABEL ............................................................................................
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DAFTAR LAMPIRAN ....................................................................................
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BAB I PENDAHULUAN ................................................................................
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1.1 Latar Belakang ......................................................................................
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1.2 Identifikasi Masalah ..............................................................................
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1.3 Maksud dan Tujuan Penelitian ..............................................................
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1.4 Kegunaan Penelitian..............................................................................
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BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS ...................................................................
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2.1 Kajian Pustaka............................................................................................
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2.1.1 Definisi Pajak .......................................................................................
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2.1.2 Fungsi dan Peran Pajak ........................................................................
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2.1.3 Syarat Pemungutan Pajak .....................................................................
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2.1.4 Teori Yang Mendukung Pemungutan Pajak ........................................
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2.1.5 Pembagian Pajak Menurut Golongan...................................................
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2.1.6 Pembagian Pajak Menurut Golongan...................................................
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2.1.7 Perencanaan Pajak (Tax Planning) ......................................................
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2.1.8 Motivasi Dilakukannya Perencanaan Pajak (Tax Planning)................
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2.1.9 Tahapan Dalam Membuat Perencanaan Pajak .....................................
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2.1.10 Definisi Pajak Pertambahan Nilai ......................................................
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2.1.11 Dasar Hukum Pajak Pertambahan Nilai.............................................
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2.1.12 Pajak Pertambahan Nilai Keluaran ....................................................
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2.1.13 Pajak Pertambahan Nilai Masukan ....................................................
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2.1.14 Tarif Pajak Pertambahan Nilai ...........................................................
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2.1.15 Perhitungan Pajak Pertambahan Nilai ................................................
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2.1.16 Karakteristik PPN ..............................................................................
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2.1.17 Penerapan dan Pelaporan Pajak Pertambahan Nilai ..........................
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2.1.18 Perencanaan Pajak Untuk Pajak Pertambahan Nilai .................. .......
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2.1.19 Mekanisme Pengkreditan Pajak Masukan ................................. .......
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2.1.20 Pajak Masukan Yang Tidak Dapat Dikreditkan ................................
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2.1.21 Pedoman Pengkreditan Pajak Masukan .................................... ........
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2.1.22 Fungsi Pembuatan Faktur Pajak ............................................... .........
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2.1.23 Nota Retur ............................................................................... ..........
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2.2 Rerangka Pemikiran ...................................................................................
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2.3 Hipotesis .....................................................................................................
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BAB III METODE PENELITIAN...................................................................
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3.1 ObjekPenelitian ..........................................................................................
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3.1.1 Sejaran Singkat Perusahaan .................................................................
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3.1.2 Level Organisasi dan Fungsinya ..........................................................
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3.2 Lokasi danWaktu Penelitian ......................................................................
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3.3 Jenis Penelitian ...........................................................................................
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3.4 Definisi Operasional Variabel ....................................................................
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3.5 Populasi dan Sampel ..................................................................................
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3.5.1 Populasi ................................................................................................
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3.5.2 Sampel ..................................................................................................
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3.6 Sumber Data ...............................................................................................
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3.7 Teknik Pengumpulan Data .........................................................................
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3.8Analisis Data ...............................................................................................
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................
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4.1 Penerapan Tax Planning PPN PT. Kahatex ...............................................
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4.2 Pengujian Hopitesis Analisis Tax Planning Pajak Pertambahan Nilai : Studi Kasus Pada PT. Kahatex ..............................................................
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4.2.1 Hasil Pengumpulan Data ......................................................................
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4.2.2Analisis Hasil Penelitian .......................................................................
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4.2.2.1 Perencanaan Pajak dengan Memaksimalkan Pajak Masukan yang Dapat Dikreditkan ..........................................................................
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4.2.2.2Perencanaan Pajak dengan Mengkreditkan Pajak Masukan pada Periode Berikutnya. ........................................................................
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4.2.2.3Hasil Penelitian .............................................................................
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4.2.2.4Paired Simple T-Test ....................................................................
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4.3Pembahasan .................................................................................................
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BAB V SIMPULAN DAN SARAN ................................................................
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5.1 Simpulan ....................................................................................................
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5.2 Keterbatasan ...............................................................................................
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5.3 Saran...........................................................................................................
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DAFTAR PUSTAKA ......................................................................................
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LAMPIRAN .....................................................................................................
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DAFTAR GAMBAR
Halaman Gambar 2.1 Model Penelitian ..........................................................................
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DAFTAR TABEL Halaman Tabel3.1 Operasional Variabel.........................................................................
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Tabel4.1 Daftar Pajak Masukan PPN sebelum Tax Planning Maret-April 2015..55 Tabel4.2 Rekap Perhitungan Sebelum Dilakukan Perencanaan Pajak Maret dan April 2015…………………………………………………….
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Tabel 4.3 Rekap Perhitungan Setelah Dilakukan Perencanaan Pajak Maret dan April 2015…………………………………………………….
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Tabel 4.4 Jumlah Penghematan Pajak Bulan Maret-April 2015 ......................
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Tabel4.5 Paired Samples Statistics ..................................................................
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Tabel4.6 Paired Samples Test .........................................................................
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Tabel4.7 Paired Samples Correlations ............................................................
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DAFTAR LAMPIRAN Halaman Lampiran A Struktur Organisasi ....................................................................
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Curriculum Vitae…………………………………………………………….
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