EFEKTIVITAS PERENCANAAN PAJAK UNTUK BIAYA NATURA SEBAGAI UPAYA MENGEFISIENKAN PAJAK

  • Arfandi Arfandi Universitas Muslim Indonesia
  • Muhammad Suun Universitas Muslim Indonesia
  • R Sudirman Universitas Muslim Indonesia
Keywords: tax planning, natura cost, company efficiency

Abstract

Tax is one of the foundations of the State revenue sector, in order to ensure the sustainability of national development financing. For the business world tax is a source of cost without receiving direct rewards. Therefore, it takes a way for companies to find a way to make taxes efficient, and one of the ways used is through tax planning. The purpose of this study to determine the extent of tax planning for the cost natura can streamline the tax burden on PT. Bumi Karsa Makassar. The type of research is Descriptive. Data were obtained by using interview documentation. Data analysis using qualitative approach. The result of the research shows that tax planning for the natura cost to the company's employees can make the taxpayer more efficient, from the company by acknowledging the natura cost as the operational expense of the company. Management of PT. Bumi Karsa Makassar should apply tax planning for the cost of natura in efficient operation of the company

References

Tax is one of the foundations of the State revenue sector, in order to ensure the sustainability of national development financing. For the business world tax is a source of cost without receiving direct rewards. Therefore, it takes a way for companies to find a way to make taxes efficient, and one of the ways used is through tax planning. The purpose of this study to determine the extent of tax planning for the cost natura can streamline the tax burden on PT. Bumi Karsa Makassar. The type of research is Descriptive. Data were obtained by using interview documentation. Data analysis using qualitative approach. The result of the research shows that tax planning for the natura cost to the company's employees can make the taxpayer more efficient, from the company by acknowledging the natura cost as the operational expense of the company. Management of PT. Bumi Karsa Makassar should apply tax planning for the cost of natura in efficient operation of the company

Published
2019-02-03
How to Cite
Arfandi, A., Suun, M., & Sudirman, R. (2019). EFEKTIVITAS PERENCANAAN PAJAK UNTUK BIAYA NATURA SEBAGAI UPAYA MENGEFISIENKAN PAJAK. PARADOKS : Jurnal Ilmu Ekonomi, 2(1), 229-240. Retrieved from https://jurnal.fe.umi.ac.id/index.php/PARADOKS/article/view/149
Section
Articles