ABSTRAK Penelitian ini bertujuan untuk menganalisis bagaimana perencanaan pajak dapat meringankan jumlah pembayaran pajak penghasilan badan yang terutang. Perencanaan pajak ini diwakili oleh akun biaya-biaya yang boleh diakui sebagai beban yang terkait dengan Pajak Penghasilan pasal 23. Sampel diambil dengan menggunakan metode purposive sampling. Sampel yang digunakan adalah perusahaan yang bergerak di sektor perdagangan dan memiliki omzet di atas Rp 4.800.000.000 per tahun. Model pengujian dalam penelitian ini menggunakan uji dua sampel berpasangan sebagai model analisis data. Hasil pengujian secara keuangan dan stastisitik menunjukkan bahwa perencanaan pajak melalui akun biaya-biaya ini dapat meringankan jumlah pembayaran pajak penghasilan badan yang terutang. Kata kunci : Perencanaan Pajak, Biaya yang Boleh Diakui Sebagai Beban, PPh 23, Jumlah Pajak Terutang
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ABSTRACT This study aimed to analyze how tax planning make the company’s tax liabilities getting smaller. This tax planning showed by deductible expenses which related to 23 article of income tax. Samples were taken by using purposive sampling method. The sample used is a company engaged in trading sectors and has gross income over Rp 4.800.000.000 per year. Paired T-Test model used in this study as a model of data analysis. The results by financial and statistics showed that tax planning showed by deductible expenses make the company’s tax liabilities getting smaller. Keywords : Tax Planning, Deductible Expense, 23 Article of Income Tax, Tax Liabilities
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DAFTAR ISI Halaman HALAMAN JUDUL.....................................................................................................i HALAMAN PENGESAHAN......................................................................................ii SURAT PERNYATAAN KEASLIAN SKRIPSI.......................................................iii KATA PENGANTAR.................................................................................................iv ABSTRAK..................................................................................................................vii ABSTRACT................................................................................................................viii DAFTAR ISI...............................................................................................................ix DAFTAR GAMBAR.................................................................................................xiii DAFTAR TABEL......................................................................................................xiv DAFTAR LAMPIRAN..............................................................................................xv BAB I PENDAHULUAN.............................................................................................1 1.1. Latar Belakang Masalah.....................................................................1 1.2. Rumusan Masalah...............................................................................5 1.3. Tujuan Penelitian................................................................................5 1.4. Manfaat Penelitian..............................................................................5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS................................................................................7 2.1. Pengertian Pajak..................................................................................7 2.1.1. Ciri-ciri yang Melekat pada Definisi Pajak..............................8 2.1.2. Fungsi Pajak..............................................................................9 2.1.3. Wajib Pajak...............................................................................9 2.2. Pemungutan Pajak.............................................................................10
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2.2.1. Sistem Pemungutan Pajak.......................................................10 2.2.2. Syarat-syarat Pemungutan Pajak.............................................12 2.3. Manajemen Pajak..............................................................................14 2.4. Perencanaan Pajak (Tax Planning)...................................................16 2.4.1. Motivasi Dilakukannya Perencanaan Pajak (Tax Planning)……………………………………………….16 2.4.2. Tahapan Dalam Membuat Perencanaan Pajak (Tax Planning)........................................................................17 2.5. Pajak Penghasilan Pasal 23...............................................................17 2.5.1. Penerima Penghasilan yang Dipotong PPh Pasal 23..............18 2.6. Biaya-biaya Dalam Undang-Undang Pajak Penghasilan..................18 2.6.1. Biaya yang Boleh Diakui Sebagai Beban (Deductible Expense)...........................................................18 2.6.2. Biaya yang Tidak Boleh Diakui Sebagai Beban (Non Deductible Expense)....................................................20 2.7. Pembukuan........................................................................................22 2.7.1. Prinsip Pembukuan Secara Fiskal…………………….…..22 2.8. Kerangka Pemikiran..........................................................................23 2.9. Pengembangan Hipotesis..................................................................25 BAB III METODE PENELITIAN.............................................................................28 3.1. Objek Penelitian................................................................................28 3.1.1. Sejarah Perusahaan.................................................................28 3.1.2. Struktur Organisasi.................................................................28 3.1.3. Job Description (Deskripsi Pekerjaan)...................................29
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3.2. Pengukuran Variabel dan Definisi Operasional Variabel.................34 3.2.1. Variabel X (Variabel Bebas/Variabel Independen)................34 3.2.2. Variabel Y (Variabel Terikat/Variabel Dependen).................35 3.2.3. Definisi Operasional Variabel.................................................35 3.3. Teknik Pengumpulan Data................................................................37 3.3.1. Jenis Data................................................................................37 3.3.2. Populasi dan Prosedur Penentuan Sampel..............................37 3.3.3. Metode Pengumpulan Data.....................................................38 3.4. Teknik Pengujian Data......................................................................39 3.4.1. Uji Normalitas.........................................................................39 3.4.2. Uji Dua Sampel Berpasangan (Paired T-Test).......................40 BAB IV HASIL PENELITIAN DAN PEMBAHASAN............................................41 4.1. Deskripsi Objek Penelitian...............................................................41 4.1.1. Deskripsi Data Keuangan.......................................................42 4.2. Deskripsi Secara Keuangan..............................................................45 4.3. Hasil Penelitian.................................................................................48 4.3.1. Uji Asumsi Klasik...................................................................48 4.3.1.1. Uji Normalitas............................................................48 4.3.1.2. Uji Dua Sampel Berpasangan (Paired T-Test)..........................................................49 4.4. Hasil Pembahasan Penelitian............................................................50 BAB V SIMPULAN DAN SARAN....................................................................52 5.1. Simpulan...........................................................................................52 5.2. Keterbatasan Penelitian.....................................................................52
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5.3. Saran.................................................................................................53 DAFTAR PUSTAKA..........................................................................................54 LAMPIRAN........................................................................................................56 DAFTAR RIWAYAT HIDUP PENULIS..........................................................60
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DAFTAR GAMBAR Gambar 2.1 Model Kerangka Pemikiran....................................................................24 Gambar 3.1 Struktur Organisasi Perusahaan..............................................................29
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DAFTAR TABEL Tabel 2.1 Tarif PPh Pasal 31 huruf (e).......................................................................26 Tabel 2.2 Tarif PPh PP Nomor 46 Tahun 2013..........................................................27 Tabel 3.1 Definisi Operasional Variabel....................................................................35 Tabel 4.1 Perincian Laporan Laba Rugi PT X............................................................42 Tabel 4.2 Pengakuan Biaya Apabila Dilakukan Pemotongan....................................46 Tabel 4.3 Pengakuan Biaya Apabila Tidak Dilakukan Pemotongan..........................46 Tabel 4.4 Selisih Laba Bersih dan PPh 29..................................................................47
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DAFTAR LAMPIRAN Lampiran A Laporan Laba Rugi PT X.......................................................................56 Lampiran B Tabel Hasil Uji Normalitas.....................................................................58 Lampiran C Tabel Hasil Uji Dua Sampel Berpasangan (T-Test)...............................59
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