ABSTRACT
The purpose of this study was to determine whether CV. Rajawali Knitting had applied tax planning and how it could be used to reduce tax expenditures. The author used descriptive analytical method, a method that describes the state of the company based on the fact that is processed into data which then analyzed in order to obtain a conclusion. Based on the research, CV. Rajawali Knitting had applied tax planning based on a comparison between payment before and after the tax planning. Tax planning that was undertaken by CV. Rajawali Knitting was to increase costs that can be deducted from income under tax laws. The conclusions of this study indicates that tax planning is quite a big influence on the income tax payable that has to be paid. With the implementation of tax planning, income tax payable become smaller so that the profits earned by the company can be maximized. Although the cost become a deduction from net income before tax, but the income can be benefits to the company such as maintenance of the company's assets, the purchase of new assets of the company, the cost of the promotion, and others.
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ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui apakah CV. Rajawali Knitting telah melakukan perencanaan pajak dan bagaimanakah perencanaan pajak dapat digunakan untuk memperkecil pengeluaran pajak. Penulis menggunakan metode deskriptif analitis, yaitu metode yang menggambarkan keadaan perusahaan berdasarkan fakta yang ada kemudian diolah menjadi data yang dianalisis sehingga diperoleh suatu kesimpulan. Berdasarkan penelitian, CV. Rajawali Knitting telah melakukan perencanaan pajak berdasarka perbandingan pembayaran antara sebelum adanya perencanaan pajak dan setelah adanya perencanaan pajak. Perencanaan pajak yang dilakukan oleh CV. Rajawali Knitting berupa meningkatkan biaya-biaya yang dapat dikurangkan dari penghasilan menurut peraturan perpajakan. Simpulan dari penelitian ini menunjukkan bahwa perencanaan pajak cukup besar pengaruhnya atas pajak penghasilan terhutang yang harus dibayar. Dengan dilaksanakannya perencanaan pajak, pajak penghasilan yang terhutang yang masih harus dibayar menjadi lebih kecil sehingga laba yang diterima oleh perusahaan lebih maksimal. Walaupun biaya menjadi pengurang dari laba bersih sebelum pajak, tapi laba tersebut memberikan keuntungan bagi perusahaan seperti pemeliharaan aset perusahaan, pembelian aset baru perusahaan, biaya promosi, dan lain-lain.
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DAFTAR ISI Halaman HALAMAN JUDUL ............................................................................................ i HALAMAN PENGESAHAN .............................................................................. ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ................................... iii KATA PENGANTAR ........................................................................................ iv ABSTRACT ........................................................................................................ vii ABSTRAK ....................................................................................................... viii DAFTAR ISI ...................................................................................................... ix DAFTAR TABEL............................................................................................. xiii DAFTAR GAMBAR ........................................................................................ xiv BAB I PENDAHULUAN .................................................................................... 1 1.1 Latar Belakang ................................................................................... 1 1.2 Identifikasi Masalah ........................................................................... 3 1.3 Maksud dan Tujuan Penelitian ............................................................ 3 1.4 Kegunaan Penelitian ........................................................................... 4 BAB II RERANGKA PEMIKIRAN, KAJIAN PUSTAKA,
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DAN PENGEMBANGAN HIPOTESIS............................................................ 6 2.1 Pajak .................................................................................................. 6 2.1.1 Definisi Pajak ....................................................................... 6 2.1.2 Jenis Pajak ........................................................................... 9 2.1.3 Teori Pemungutan Pajak..................................................... 10 2.1.4 Asas Pemungutan Pajak ..................................................... 12 2.1.5 Sistem Pemungutan Pajak .................................................. 14 2.2 Ruang Lingkup Pajak Penghasilan .................................................... 15 2.2.1 Subjek Pajak Penghasilan ................................................... 15 2.2.2 Objek Pajak Penghasilan .................................................... 19 2.2.3 Tarif Pajak Penghasilan ...................................................... 24 2.3 Manajemen Pajak ............................................................................. 25 2.3.1 Pengertian Manajemen Pajak ............................................. 25 2.3.2 Tujuan Manajemen Pajak ................................................... 26 2.3.3 Fungsi Manajemen Pajak ................................................... 26 2.4 Perencanaan Pajak ............................................................................ 27 2.4.1 Pengertian Perencanan Pajak .............................................. 27 2.4.2 Manfaat Perencanan Pajak.................................................. 28
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2.4.1 Strategi Mengefisiensikan Pembayaran Pajak ..................... 29 2.5 Rerangka Pemikiran ......................................................................... 30 2.6 Pengembangan Hipotesis .................................................................. 32 BAB III OBJEK DAN METODE PENELITIAN ............................................... 34 3.1 Objek Penelitian ............................................................................... 34 3.1.1 Sejarah Pendirian Perusahaan ............................................. 34 3.1.2 Struktur Organisasi dan Uraian Tugas ................................ 35 3.2 Metode Penelitian ............................................................................. 40 3.3 Jenis Data ......................................................................................... 42 3.4 Variabel Penelitan ............................................................................ 43 3.4 Gambar Struktur Organisasi.............................................................. 45 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ..................................... 46 4.1 Manajemen Pajak Pada CV. Rajawali Knitting ................................. 46 4.1.1 Alat Manajemen Pajak ....................................................... 46 4.1.1 Penghematan Pajak ............................................................ 50 4.2 Perbandingan Pajak Penghasilan Terhutang ...................................... 57 4.3 Perhitungan Pajak Penghasilan Terhutang......................................... 58 4.4 Pengaruh Perencanaan Pajak (tax planning) sebagai upaya efisiensi
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pembayaran pajak ................................................................................. 60 BAB V SIMPULAN DAN SARAN ................................................................... 62 5.1 Simpulan .......................................................................................... 62 5.2 Saran ................................................................................................ 62 DAFTAR PUSTAKA ........................................................................................ 65 LAMPIRAN ...................................................................................................... 66
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DAFTAR TABEL
Tabel 2.1
Tabel Tarif Pajak ...................................................................... 25
Tabel 4.1
Tabel Pembelian Aset Tetap Baru ............................................. 51
Tabel 4.2
Tabel Biaya Pemeliharaan ......................................................... 53
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DAFTAR GAMBAR
Gambar 2.1
Rerangka Pemikiran .................................................................. 32
Gambar 3.1
Struktur Organisasi ................................................................... 45
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