PENGARUH MANAJEMEN PERPAJAKAN DARI WPOPPT KE WP BADAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN

Abstract

Tax planning that part of management of taxation in tax-saving strategy. Tax planning is done by utilizing the exemptions permitted by UU No. 36 of 2008 on Income Tax, so that tax planning does not lead to tax evasion. One way of management of taxation (tax planning) this is to make the transition status of the business of tax payer specific individual entrepreneurs to WP Agency. The data obtained is a data summary report profit/loss is taken from the 5 samples of respondents, further quantitative analysis of the income/ loss is done by using tariff rates tax income individual versus individual agency. The results of this study indicate that the presence of appositive and significant influence of load efficiency of tax payable when the made the transition from the status of efforts to WPOPPT Agency, where the total efficiency of the tax burden payable from 5 respondents amounted to IDR10.210.000 as well as the abolition of the payment obligations of article 25 on Income Tax (0.75% of Gross Income).