STRATEGI PERENCANAAN PAJAK UNTUK WAJIB PAJAK UD. ABC

Atmojo, Indar Ayum Ayunda and UNSPECIFIED and UNSPECIFIED (2025) STRATEGI PERENCANAAN PAJAK UNTUK WAJIB PAJAK UD. ABC. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the tax planning strategies implemented by UD. ABC in managing its income tax obligations effectively and efficiently. UD. ABC is a trading business in Ngawi Regency that still uses a manual recording system and applies a final income tax (PPh) rate of 0.5% based on Government Regulation No. 23 of 2018. This study employs a qualitative descriptive method with a case study approach, and data collection through observation, interviews, and documentation of UD. ABC's financial statements and tax reports for the period 2022-2024. The research findings indicate that UD. ABC's current tax planning strategy focuses on administrative convenience by choosing the Final Income Tax scheme, despite indications of discrepancies between actual revenue and reported tax figures. With the expiration of the Final Income Tax scheme in 2025, UD. ABC is advised to transition to a digital accounting system and begin preparing for the implementation of progressive tax rates in accordance with Law No. 7 of 2021. The recommended long-term tax planning strategy includes comprehensive management of operational costs, utilization of Tax-Exempt Income (PTKP), and a computerized accounting system to improve tax compliance and legal tax burden efficiency.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Tax Planning; Trading Business; Final Income Tax
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	AYUNDA AYUM INDAR
Date Deposited:	26 Aug 2025 08:13
Last Modified:	26 Aug 2025 08:13
URI:	http://eprint.unipma.ac.id/id/eprint/4546

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