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Showing posts with label Function. Show all posts
Showing posts with label Function. Show all posts

Planning (removable)

Written By irul on Thursday, April 16, 2009 | 2:06 AM

Based on the importance of applying the tax obligation for tax agencies, the author tries to do the analysis on the tax planning in keeping with the PT Mitra is one of the mandatory tax that has implemented a tax planning on transactions related to income and expenses. Discussion of the author will provide in the form of essay with the title:

"Implementation of Evaluation Planning Taxes (Tax Planning) of Income Tax (PT Case Studies At. Proportionality Partners)"

B. Problem Formulation

Based on the background research that has been kemukakan author, over a problem that can perumuskan author rumuskan as research material on this discussion as follows:

1. How the implementation of tax planning (Tax Planning), which is done by PT Mitra commensurate savings in order to make tax payments (Income Tax Agency)?

2. Whether tax planning (Tax Planning) does not violate provisions of taxation?

C. Objectives and Benefits Research

1. The objective of the research are:

a. To know the implementation of tax planning (Tax Planning), which is done by PT Mitra commensurate savings in order to make a tax payment (PPh Badan)

b. To know the planning tax (Tax Planning) and its application on the income and expenses made by PT Mitra equivalent efficiency in the business.

2. Benefit from this research are:

a. Scientific Benefits

1) Provide a more in-depth understanding of the theory to evaluate the implementation of tax planning.

2) Increasing the knowledge and insight about the information on the problems associated with the implementation of tax.

3) Can be used as inspiration for other researchers to make comparisons of the writing associated with the next planning tax (Tax Planning), so that the writing will be better.

4) To help provide information for parties interested in the field of taxation, especially on tax planning (Tax Planning).

b. Practical benefits

1) The results of this research are expected to serve as inputs in terms of planning, especially taxes on income and expenses in the effort to minimize the tax burden.

2) The author expects that the conclusions are very useful as a basis to contribute thoughts and suggestions in the effort to solve the problem.


2:06 AM | 0 comments

Planning

Written By irul on Thursday, January 1, 2009 | 11:22 PM

A. Planning

According to J. Keown (2001), planning and control are the two things that are not integral, that it is planning to determine what action should be taken to realize a certain purpose, while the rate of what has been produced and compares with a plan that had been developed. This comparison can then be used for budgeting, planning in accordance with the desired goal.

B. Tax Planning

Tax planning is the first stage of the tax savings, tax-saving strategies are developed at the time of planning, usually done by the company's internal (management company) or by outside parties in this case the tax consultant.

According Lumbatoruan (2000:435), tax planning (Tax Planning) is a financial plan policies with the company considers the following:

1. Tax Liability Payments

2. Tax Payment Regulations

3. Capacity of business and external factors

Meanwhile, according to Siegel and Shim, translated by Kurdish (2002:46), states:

The tax planning is a systematic analysis to distinguish in the freedom of the tax that is intended to minimize tax liabilities in the period of taxation that are running in the future.

Gunawan Like the others, as quoted from Lumbatoruan (2000:485), argues:

Tax planning efforts are legal because the tax savings by using only done things that are not regulated (Loopholes).

Over a third of the tax planning can be started from the field of taxation obligations and plan the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation laws in order to minimize the tax burden.

1. Goals and Planning Function Number

According Lumbatoruan (2000, 483), tax planning function is

Theoretically the tax planning is part of the management of tax. Tax planning here is not the same as the planning is a state reception. Destination management essentially similar tax with the aim of financial management that is equally aimed to obtain liquidity and an adequate return.

Furthermore, Sophar Lumbantoruan (2000, 483) explains the purpose and function of tax planning and financial management in the form of a chart as follows.




11:22 PM | 0 comments

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