TAX PLANNING : SEBUAH PENGANTAR SEBAGAI ALTERNATIF MEMINIMALKAN PAJAK
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https://doi.org/10.9744/jak.1.1.pp.%2043-53Keywords:
taxes, tax planning, tax evasion, tax avoidance, fiscal costAbstract
It is not public's secret anymore, that if there are some efforts from tax payers, not only individual but also business entity to manage the amount of taxes that they have to be pay to the government. For them the taxes are cost, therefore they need to make some initiative or strategies to minimize the taxes liabilities in order to reach the optimal of the income after taxes. Generally, the strategies that have been done in a tax planning are considered taking advantages of the "holes" in tax regulation. That is why tax planning is not against the law. Abstract in Bahasa Indonesia : Bukan merupakan rahasia umum lagi, jika ada usaha-usaha yang dilakukan oleh wajib pajak, baik itu pribadi maupun wajib pajak badan untuk mengatur jumlah pajak yang harus dibayar. Bagi mereka pajak dianggap sebagai biaya, sehingga perlu dilakukan usaha-usaha atau strategi-strategi tertentu untuk menguranginya. Usaha-usaha atau strategi-strategi yang dilakukan merupakan bagian dari tax planning. Tujuan yang diharapkan dengan adanya tax planning ini adalah meminimalkan pajak terutang untuk mencapai laba sebelum pajak yang optimal. Biasanya startegi-strategi yang dilakukan dalam tax planning ini lebih pada memanfaatkan celah-celah atau lubang-lubang yang terdapat dalam undang-undang perpajakan. Oleh karena itu tax planning ini pada dasarnya tidak bertentangan dengan undang-undang. Kata kunci : taxes, tax planning, tax evasion, tax avoidance, biaya fiskalDownloads
Published
2004-06-14
How to Cite
Mangoting, Y. (2004). TAX PLANNING : SEBUAH PENGANTAR SEBAGAI ALTERNATIF MEMINIMALKAN PAJAK. Jurnal Akuntansi Dan Keuangan, 1(1), pp. 43-53. https://doi.org/10.9744/jak.1.1.pp. 43-53
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