Analisis Penerapan Tax Planning Atas Pajak Penghasilan Badan Pada PT. Semen Baturaja (Persero) yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.31851/jmwe.v22i2.19583Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak atas Pajak Penghasilan Badan pada PT. Semen Baturaja (Persero) dalam mengefektifkan PPh Badan terutang. Metode penelitian ini menggunakan deskriptif kualitatif, dimana proses menganalisis perhitungan yang telah dilakukan oleh PT.Semen Baturaja (Persero) Tbk mengenai penerapan perencanaan pajak dalam meminimalkan dan mengefisienkan pajak penghasilan badan. Hasil analisis laporan laba rugi dan rekonsiliasi fiskal menyimpulkan bahwa perencanaan pajak yang dilakukan oleh PT.Semen Baturaja (Persero) Tbk periode 2017-2021 diketahui tidak memiliki utang PPh Badan namun perusahaan mengalami kelebihan bayar yang mengakibatkan pembayaran pajak dimuka pada periode tersebut, hal ini dikarenakan perusahaan mengalami rugi fiskal yang mengakibatkan perhitungan taksiran PPh tidak dapat diperkenakan tarif PPh yang berlaku, sehingga tidak ada penghematan atau efisiensi PPh Badan periode 2017-2021.
Kata Kunci: Perencanaan Pajak, PPh Badan.
ABSTRACT
This study aims to determine the application of tax planning on Corporate Income Tax at PT.Semen Baturaja (Persero) in making the corporate income tax payable effective. This research method uses descriptive qualitative, where the process of analyzing the calculations that have been carried out by PT.Semen Baturaja (Persero) Tbk regarding the application of tax planning in minimizing and making corporate income tax efficient. The results of the analysis of profit and loss statements and fiscal reconciliation conclude that tax planning carried out by PT.Semen Baturaja (Persero) Tbk for the period 2017-2021 is known to have no corporate income tax debt, but the company is experiencing overpayment which results in prepayment of taxes in that period, this is because the company experiences a fiscal loss which results in the calculation of estimated PPh not being subject to the applicable PPh rate, so there is no saving or efficiency for Corporate Income Tax for the 2017-2021 period.
Keywords : Tax Planning, Corporate Income Tax.
References
Mardiasmo. (2016). Perpajakan Edisi Revisi Tahun 2016. Yoyakarta: Penerbit Andi.
Pohan, C. A. (2013). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.
Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung: Rekayasa Sains.
Samsu. (2017). Metode Penelitian Teori dan Aplikasi Penelitian Kualitatif, Kuantitatif, Mixed Methods, serta Research & Development. Jambi: Pusat Studi Agama dan Kemasyarakatan (PUSAKA).
Undang-undang Republik Indonesia No.7 Tahun 2021 Tentang Harmonisasi Peraturan
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Media Wahana Ekonomika
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The copyright of the received article shall be assigned to the publisher of the journal licensed under a Creative Commons Attribution-NonCommercial 4.0 International License in line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
