ANALISIS PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PAJAK PERTAMBAHAN NILAI TERUTANG PADA PERUSAHAAN MANUFACTURING DAN ENGINEERING (STUDI PENELITIAN: PT PANIN MAS MEDAN)
| dc.contributor.author | Jayanti, Larissa | |
| dc.date.accessioned | 2022-06-22 | |
| dc.date.available | 2022-06-22 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/28/analisis-penerapan-tax-planning-untuk-meminimalkan-pajak-pertambahan-nilai-terutang-pada-perusahaan-manufacturing-dan-engineering-studi-penelitian-pt-panin-mas-medan | |
| dc.description.abstract | ABSTRACT PT Panin Mas Medan has a number of Value Added Tax (VAT) in 2020 are very volatile each month and a large amount of VAT debt . To minimize the amount of VAT becomes due the company needs to do Tax Planning. The purpose of this study is to conduct tax planning (Tax Planning) is appropriate in order to minimize the amount of VAT Payable in the company. This research uses descriptive research with quantitative approach. The results of this study indicate that tax planning which is delaying of Input Tax credit could leveling the VAT payable, while applying of Taxable Goods/Service purchase by Taxable enterprise could minimize VAT payable by 53,24% and by using delaying of Making Tax Invoices could avoid administrative sanctions and tax interest penalties 2% of the amount of VAT payable. Keyword : Tax Planning, Value Added Tax | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Pajak Pertambahan Nilai | en_US |
| dc.title | ANALISIS PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PAJAK PERTAMBAHAN NILAI TERUTANG PADA PERUSAHAAN MANUFACTURING DAN ENGINEERING (STUDI PENELITIAN: PT PANIN MAS MEDAN) | en_US |
| dc.type | Skripsi | en_US |
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