RESEARCH METHODOLOGY
A. Research Scope
In preparing this essay, the research focuses on transactions related to income and the burden of the company. Financial planning into the implementation of the basic tax (Tax Planning) by PT Mitra and pat into a discussion in the essay emphasizes the aspects of income and expenses recognized by PT Mitra equivalent.
B. Data Collection Method
1. Research Officer (Research field)
Research field that is a business that made the author in order to get primary data or information obtained directly in the way to the observation (observation), and direct interviews (interview).
2. Research literature (Research library)
Research literature that is the business done by the authors to obtain data skunder, through a variety of books and government regulation and taxation of the notes to complete the basic theory relevant to the research.
C. Data Analysis Method
Method is that the author used descriptive qualitative method that aims to create a systematic description, factual, and accurate. This analysis is based on the theory of measurements made with the implementation of the research on the subject.
D. Operational Definition of Variables
There are four definitions that will be emphasized by the author in making this essay, namely:
a. Recognition of income
According PSAK No. 23 income is income arising from corporate activities such as sales, income from bungan, dividend, royalty, and rent. income is the economic benefit arising from the normal activities of the company during a period when the incoming flow lead to increased entity, which does not originate from the contribution of capital investment.
b. Recognition of Income
Economic burden is decreasing during the accounting period in the form of cash flow out of or reduction in assets or liabilities of a decline in the equity that is not the division of the investment. Expenses also include losses that have not been realized, for example loss arising from the difference between the influence of foreign currency exchange rates, the burden is recognized in the profit and loss reports based on a direct relationship between costs incurred and revenue earned particular.
c. Tax planning (Tax Planning)
Obligations in the areas of tax planning for the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation rules in minimizing the tax burden.
d. Tax burden
Income tax expense for a company that will reduce the revenue.
1. Research Officer (Research field)
Research field that is a business that made the author in order to get primary data or information obtained directly in the way to the observation (observation), and direct interviews (interview).
2. Research literature (Research library)
Research literature that is the business done by the authors to obtain data skunder, through a variety of books and government regulation and taxation of the notes to complete the basic theory relevant to the research.
C. Data Analysis Method
Method is that the author used descriptive qualitative method that aims to create a systematic description, factual, and accurate. This analysis is based on the theory of measurements made with the implementation of the research on the subject.
D. Operational Definition of Variables
There are four definitions that will be emphasized by the author in making this essay, namely:
a. Recognition of income
According PSAK No. 23 income is income arising from corporate activities such as sales, income from bungan, dividend, royalty, and rent. income is the economic benefit arising from the normal activities of the company during a period when the incoming flow lead to increased entity, which does not originate from the contribution of capital investment.
b. Recognition of Income
Economic burden is decreasing during the accounting period in the form of cash flow out of or reduction in assets or liabilities of a decline in the equity that is not the division of the investment. Expenses also include losses that have not been realized, for example loss arising from the difference between the influence of foreign currency exchange rates, the burden is recognized in the profit and loss reports based on a direct relationship between costs incurred and revenue earned particular.
c. Tax planning (Tax Planning)
Obligations in the areas of tax planning for the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation rules in minimizing the tax burden.
d. Tax burden
Income tax expense for a company that will reduce the revenue.