税收发展规划分析&以巴丹县为例

Mahwiyah Mahwiyah
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引用次数: 0

摘要

摘要本研究的目的是确定净额法和税收总额法(所得税)主体转换的计算之间是否存在比较,并最大限度地减少所欠税款。分析方法采用描述性定性方法,其中作者取与所得税第21条有关的数据,包括重述工资,然后分析所涉及的组成部分是工资和福利。经过分析,可以得出结论,税务规划的存在是公司可以使用净额法或毛额法对第21条的所得税(VAT)进行比较,最有效的方法是对应纳税额进行毛额或免税额,从这两种计算的比较中得出,2010年代理机构所得税(VAT)应计3.141.683印尼盾,2011年应计1.513.929印尼盾,2012年应计1.846.733印尼盾。关键词:第21条所得税、企业所得税、净方法和总方法
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN
AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method
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