Statistik tabel (2,776), yang berarti Ho ditolak atau Ha diterima. Sedangkan berdasarkan hasil pengujian satu sisi (1-tailed) menunjukkan hasil Statistik hitung (6,794) > Statistik tabel (2,132), maka Ho ditolak dan Ha diterima, atau Optimalisasi variabel pengurang penghasilan bruto dan kredit Pajak Penghasilan benar-benar memiliki korelasi terhadap tinggi-rendahnya Laba Kena Pajak yang berdampak terhadap besar-kecilnya Pajak Penghasilan Pasal 25 perusahaan. Title of thesis “Optimizing of Deductible Variables of Gross Income and Tax Credit Trough Tax Planning To Increase Tax Burden Efficiency”. This is a Case Study of Corporate Tax Income in PT. INKA Madiun between 1999 up to 2003”. The goal of thesis to know how far optimizing deductible variables of gross income and tax credit affected flow of resources from private sector to public sector and to improve empirically about their correlation against Profit Before Tax level. Stressing of analyze is optimizing of deductible variables on cost of productions were subject to be positive corrective in annual report caused they were given in fringe benefit/payment in kind. At last, the production costs were subject to be positive corrective changed into non-fringe benefit/payment in kind were have lower tax rate (tax bracket) to personal income tax. Based on The statistic test result shows that optimizing of deductible variables and tax credit significantly decreasing corporate tax burden. Tax avoidance from higher to lower tax rate through tax planning but it is not tax evasion to avoid from highly penalty. Paired Sample T Test is used to test the data with two-tailed and one-tailed method with α= 5% or the confidence level used 95%. The result of two-tailed test shows us that level of correlation is 1,000 and from significantly/probability test shows 0,000 that means average of profit before tax between before and after optimizing of deductible variables has highly correlation. Besides approving from t statistic and t table shows that t statistic = 6,794 is higher than t table = 2,776, so Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted. The Last testing to support two-tailed test is used one- tailed method. The result of statistic test shows that t statistic = 6,794 is higher than t table = 2, 132 that means Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted or “Optimizing of Deductible Variables of Gross Income and Tax Credit have highly correlation against Profit Before Tax level that finally affected to Tax Burden Efficiency”."> Statistik tabel (2,776), yang berarti Ho ditolak atau Ha diterima. Sedangkan berdasarkan hasil pengujian satu sisi (1-tailed) menunjukkan hasil Statistik hitung (6,794) > Statistik tabel (2,132), maka Ho ditolak dan Ha diterima, atau Optimalisasi variabel pengurang penghasilan bruto dan kredit Pajak Penghasilan benar-benar memiliki korelasi terhadap tinggi-rendahnya Laba Kena Pajak yang berdampak terhadap besar-kecilnya Pajak Penghasilan Pasal 25 perusahaan. Title of thesis “Optimizing of Deductible Variables of Gross Income and Tax Credit Trough Tax Planning To Increase Tax Burden Efficiency”. This is a Case Study of Corporate Tax Income in PT. INKA Madiun between 1999 up to 2003”. The goal of thesis to know how far optimizing deductible variables of gross income and tax credit affected flow of resources from private sector to public sector and to improve empirically about their correlation against Profit Before Tax level. Stressing of analyze is optimizing of deductible variables on cost of productions were subject to be positive corrective in annual report caused they were given in fringe benefit/payment in kind. At last, the production costs were subject to be positive corrective changed into non-fringe benefit/payment in kind were have lower tax rate (tax bracket) to personal income tax. Based on The statistic test result shows that optimizing of deductible variables and tax credit significantly decreasing corporate tax burden. Tax avoidance from higher to lower tax rate through tax planning but it is not tax evasion to avoid from highly penalty. Paired Sample T Test is used to test the data with two-tailed and one-tailed method with α= 5% or the confidence level used 95%. The result of two-tailed test shows us that level of correlation is 1,000 and from significantly/probability test shows 0,000 that means average of profit before tax between before and after optimizing of deductible variables has highly correlation. Besides approving from t statistic and t table shows that t statistic = 6,794 is higher than t table = 2,776, so Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted. The Last testing to support two-tailed test is used one- tailed method. The result of statistic test shows that t statistic = 6,794 is higher than t table = 2, 132 that means Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted or “Optimizing of Deductible Variables of Gross Income and Tax Credit have highly correlation against Profit Before Tax level that finally affected to Tax Burden Efficiency”.">
Laporkan Masalah

Optimalisasi variabel pengurang penghasilan bruto dan kredit pajak melalui perencanaan pajak guna meningkatkan efisiensi beban pajak perusahaan :: Studi kasus di PT INKA Madiun

ABRIANTO, Tegoeh Hari, Prof.Dr. Mardiasmo, MBA

2004 | Tesis | Magister Manajemen

Tesis berjudul "Optimalisasi Variabel Pengurang Penghasilan Bruto dan Kredit Pajak Melalui Perencanaan Pajak Guna Meningkatkan Efisiensi Beban Pajak Perusahaan” merupakan Studi Kasus Pajak Penghasilan Pasal 25 di PT. INKA Madiun dari tahun 1999 s/d 2003. Tujuan dari penulisan tesis ini adalah untuk mengetahui sejauh mana pengaruh aliran sumber daya dari sektor swasta kepada sektor publik, khususnya untuk menguji secara empiris mengenai korelasi antara optimalisasi variabel pengurang (optimizing deductible variables) dan kredit pajak (tax credit) terhadap tinggi-rendahnya Laba Kena Pajak Perusahaan. Optimalisasi variabel pengurang (optimizing deductible variables) penghasilan bruto ditekankan kepada beberapa biaya operasi perusahaan yang selama ini dikenakan koreksi positif dalam penentuan besar-kecilnya Laba Kena Pajak yang disebabkan pemberiannya dalam bentuk natura (fringe benefit/payment in kind), kemudian dialihkan kepada pemberian dalam bentuk tunjangan (berupa uang) untuk menghindari adanya koreksi fiskal positif serta menggeser beban pajak kepada tarip pajak yang lebih rendah dibandingkan sebelumnya (tax bracket). Dari hasil analisis yang telah dilakukan menunjukkan bahwa optimalisasi variabel pengurang dan kredit pajak secara signifikan mampu menurunkan beban pajak perusahaan. Penghindaran pajak dari tarip yang lebih besar kepada tarip yang lebih rendah dilakukan melalui perencanaan pajak (tax planning) yang baik dengan memanfaatkan loopholes yang ada (tax avoidance) dan bukan merupakan penggelapan pajak (tax evasion) yang justru akan berdampak kepada tingginya sanksi/denda apabila ditemukan dan terbukti oleh pihak fiscus. Dari hasil pengujian dengan menggunakan metode Uji T Dua Sampel Berpasangan (Paired Sample T Test), baik melalui pengujian dua sisi (2-tailed) maupun pengujian satu sisi (1-tailed) dengan α (tingkat signifikansi) sebesar 5% atau dengan derajat keyakinan sebesar 95% terhadap Laba Kena Pajak menunjukkan angka korelasi 1,000 dengan tingkat signifikansi (probabilitas) sebesar 0,000 yang berarti bahwa ratarata Laba Kena Pajak sebelum adanya optimalisasi variabel pengurang bruto dengan sesudahnya memiliki tingkat korelasi yang sangat tinggi. Sedangkan berdasarkan perbandingan t hitung dengan t tabel menunjukkan Statistik hitung (6,794) > Statistik tabel (2,776), yang berarti Ho ditolak atau Ha diterima. Sedangkan berdasarkan hasil pengujian satu sisi (1-tailed) menunjukkan hasil Statistik hitung (6,794) > Statistik tabel (2,132), maka Ho ditolak dan Ha diterima, atau Optimalisasi variabel pengurang penghasilan bruto dan kredit Pajak Penghasilan benar-benar memiliki korelasi terhadap tinggi-rendahnya Laba Kena Pajak yang berdampak terhadap besar-kecilnya Pajak Penghasilan Pasal 25 perusahaan.

Title of thesis “Optimizing of Deductible Variables of Gross Income and Tax Credit Trough Tax Planning To Increase Tax Burden Efficiency”. This is a Case Study of Corporate Tax Income in PT. INKA Madiun between 1999 up to 2003”. The goal of thesis to know how far optimizing deductible variables of gross income and tax credit affected flow of resources from private sector to public sector and to improve empirically about their correlation against Profit Before Tax level. Stressing of analyze is optimizing of deductible variables on cost of productions were subject to be positive corrective in annual report caused they were given in fringe benefit/payment in kind. At last, the production costs were subject to be positive corrective changed into non-fringe benefit/payment in kind were have lower tax rate (tax bracket) to personal income tax. Based on The statistic test result shows that optimizing of deductible variables and tax credit significantly decreasing corporate tax burden. Tax avoidance from higher to lower tax rate through tax planning but it is not tax evasion to avoid from highly penalty. Paired Sample T Test is used to test the data with two-tailed and one-tailed method with α= 5% or the confidence level used 95%. The result of two-tailed test shows us that level of correlation is 1,000 and from significantly/probability test shows 0,000 that means average of profit before tax between before and after optimizing of deductible variables has highly correlation. Besides approving from t statistic and t table shows that t statistic = 6,794 is higher than t table = 2,776, so Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted. The Last testing to support two-tailed test is used one- tailed method. The result of statistic test shows that t statistic = 6,794 is higher than t table = 2, 132 that means Null Hypothesis (Ho) is rejected and Alternative Hypothesis is accepted or “Optimizing of Deductible Variables of Gross Income and Tax Credit have highly correlation against Profit Before Tax level that finally affected to Tax Burden Efficiency”.

Kata Kunci : Manajemen Perusahaan,Pajak Penghasilan, Profit Before Tax, Optimizing of Deductible Variables, PT. INKAMadiun.

  1. S2-2004-TegoehHariAbrianto-Abstract.pdf  
  2. S2-2004-TegoehHariAbrianto-Bibliography.pdf  
  3. S2-2004-TegoehHariAbrianto-Tableofcontent.pdf  
  4. S2-2004-TegoehHariAbrianto-Title.pdf