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1 ABSTRAK Zico Anaz Bosch. 21205380 Analisis Penilaian Perusahaan terhadap Penerapan Manajemen Pajak dan pengaruhnya pada Laporan Keuangan PT Barito Buana Pusaka ”. Skripsi. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gunadarma, 2008 Kata Kunci : Laporan laba rugi, Undang Undang perpajakan, Manajemen Pajak, tax planning ( xi + 74 + Lampiran ) Sistem Self Assesment yang berlaku di Indonesia dapat menjadi pemicu terhadap perlakuan perusahaan dalam menerapkan perencanaan pajak. Penilitian ini akan coba membahas penerapan perencanaan pajak yang diterapkan oleh perusahaan. Perencanaan pajak adalah bagian dari manajemen pajak. Tujan dari manajemen pajak dibagi dua ; yaitu menerapkan peraturan pajak secara benar dan usaha efisiensi untuk mencapai laba dan likuiditas yang seharusnya. Manajemen pajak yang dilaksanakan dengan baik melalui fungsi manajemen pajak yang terdiri dari perencanaan, pelaksanaan, dan pengendalian. Fungsi perencanaan pajak (tax planning) sendiri merupakan kunci penting dalam merencanakan strategi efisiensi biaya pada aspek pajak Ada dua perlakuan yang dapat digunakan oleh persahaan. Yang pertama, perusahaan dapat memasukkan biaya yang sekiranya dapat dimasukkan dalam laporan laba rugi pada periode yang bersangkutan dan juga menghilangkan pos pendapatan yang sekiranya dapat dihilangkan pada laporan laba rugi periode yang bersangkutan. Yang kedua, perusahaan dapat memanfaatkan peraturan perpajakan yang ada sedemikian rupa sehingga biaya yang seharusnya tidak diperbolehkan mengurangi penghasilan (koreksi fiskal positif) dapat menjadi biaya fiskal, atau menjadi biaya yang dapat mengurangi penghasilan dalam laporan laba rugi tersebut (tidak dikoreksi fiskal positif). Perlakuan tersebut dapat membuat jumlah laba yang dilaporkan menjadi lebih kecil dan berimbas pada turunnya jumlah beban pajak yang dibayarkan. Daftar Pustaka (1993 2007)

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Page 1: Download PDF > Probability and Statistics (Schaum's ... and Statistics (Schaum's Outline Series) ... TERMS | DMCA. ZHNP9BHHBR # Probability and Statistics (Schaum's Outline Series)

[PDF] Probability and Statistics (Schaum's Outline Series) (SIE), 3rd ed.

Probability and Statistics (Schaum's Outline Series) (SIE), 3rd ed.Probability and Statistics (Schaum's Outline Series) (SIE), 3rd ed.

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Page 2: Download PDF > Probability and Statistics (Schaum's ... and Statistics (Schaum's Outline Series) ... TERMS | DMCA. ZHNP9BHHBR # Probability and Statistics (Schaum's Outline Series)

ZHNP9BHHBR # Probability and Statistics (Schaum's Outline Series) (SIE), 3rd ed. ~ PDF

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