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VOLUME XI Edisi 2 , Oktober 2017
PENERAPAN TAX PLANNING SEBAGAI EFISIENSI PEMBAYARAN PAJAK BAGI ENTITAS MIKRO KECIL DAN MENENGAH |
Fakultas Ilmu Sosial dan Ekonomi, Universitas Respati Yogyakarta |
Tax efficiency can be done by the company by understanding and applying the applicable taxation set, so that the company can avoid administrative sanctions, as well as criminal sanctions. Implementation of tax planning as an efficiency of tax payment for Small and Medium Enterprises (MSMEs) is a thing to be understood in order to minimize taxes and calculate the tax correctly. The problem of this research is how the application of tax planning as the efficiency of tax payment for small and medium enterprises based on the applicable tax regulation. The research method used is descriptive qualitative. This research is a case study, using sample of UMKM Creative Idea Indonesia. The results showed that SMEs Creative Idea Indonesia has not implemented the tax planning for the efficiency of tax payments. Found a positive fiscal correction of Rp2.553.150 came from the following costs: consumption, prize, cash receivable, and other costs, while the amount of income tax payment on certain turnover according to PP 46 was Rp1.088.535. |
tax planning, tax efficiency, micro and small business |
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