Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory
Binus Business Review
View Archive InfoField | Value | |
Title |
Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory
|
|
Creator |
Ariyanto, Stefanus; Bina Nusantara University
Hartanto, Andrew; Bina Nusantara University |
|
Subject |
—
income tax, tax management, tax planning — |
|
Description |
The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer. While the government try to increase the tax income, the taxpayers always intend to minimize their tax burden by implementing tax management/plannning. This paper is a case study in FA Trico Paint Factory (FA TPF) that try to reperforming company’s income tax return preparation with the main purpose to minimize company tax burden, while it is still comply with tax regulations in Indonesia. This approach could be an alternative for the company to restate it’s annual income tax return, to avoic fines and charges for not comply with the regulations, and minimize it’s income tax expense by approximately 10% per year.
|
|
Publisher |
Bina Nusantara University
|
|
Contributor |
Faculty of Economics and Business
|
|
Date |
2011-05-30
|
|
Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
|
Format |
application/pdf
|
|
Identifier |
http://journal.binus.ac.id/index.php/BBR/article/view/1118
10.21512/bbr.v2i1.1118 |
|
Source |
Binus Business Review; Vol 2, No 1 (2011): Binus Business Review; 143-159
2476-9053 2087-1228 |
|
Language |
eng
|
|
Relation |
http://journal.binus.ac.id/index.php/BBR/article/view/1118/984
|
|
Coverage |
—
— — |
|
Rights |
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)
|
|