Studi Literatur: Perencanaan Pajak Penghasilan Angsuran Pasal 25
DOI:
https://doi.org/10.15575/jpkp.v2i1.24851Abstract
Effective tax planning is a form of efficiency in corporate income tax burden so as to reduce the amount of installments for article 25 tax payments. The purpose of this study is to find out how effective and efficient tax planning is based on the use of article 25 income tax. This study uses a systematic method to review relevant literature, namely the systematic literature review (SLR) method. The application of this methodology aims to identify, study, evaluate, and interpret related data presented with emerging and interrelated questions. To obtain similar research relevant to the topic, this study uses keywords: tax planning, income tax installments article 25. There are five literature reviews that approach research topics for 2021 and 2022. The results of this study found that each entity has different tax planning according to the type and conditions of the business being run, but has a positive impact, namely efficiency in tax costs so that monthly tax installments become smaller and help companies manage their cash flow.References
Achyani, F., & Lestari, S. (2019). PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 77–88. https://doi.org/10.23917/reaksi.v4i1.8063
Badan Pusat Statistik. (2023). Catalog : 1101001. In Statistik Indonesia 2023 (Vol. 1101001). https://www.bps.go.id/publication/2020/04/29/e9011b3155d45d70823c141f/statistik-indonesia-2020.html
Burhan, I., Sari den ka, V., & Zherawati, Z. (2022). Analisis Penerapan Perencanaan Pajak (Tax Planning) Pph Pasal 25 Dalam Upaya Peningkatan Efisiensi Beban Pajak Penghasilan Pada Pt Xyz. Jurnal Analisa Akuntansi Dan Perpajakan, 6(1), 1–13. https://doi.org/10.25139/jaap.v6i1.4321
Daeng Mapuji, S., Sabijono, H., Tangkuman Fakultas Ekonomi dan Bisnis, S. J., & Akuntansi Universitas Sam Ratulangi, J. (2022). Penerapan Perencanaan Pajak Penghasilan PPh Pasal 25 pada PT. Bank Sulutgo Manado Implementation of Income Tax Planning Article 25 in PT. Bank Sulutgo Manado. 5(2), 617–626.
Deviyanti Pratiwi. (2022). Pengaruh Tax Planning Terhadap Pph 25 Dan Pph 29 Di Cv Jaya Wiratama Bandung. Journal of Academic International Consortium of Indonesia, 1(1), 1–9. http://scientific-journal.net/index.php/j-aic/article/view/9
Dewi, N. L., Apriliawati, Y., Akuntansi, J., & Bandung, P. N. (2021). Analisis Perbandingan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Pajak Penghasilan Pasal 25 untuk Efisiensi Beban Pajak UMKM (Studi Kasus pada CV Jifast, CV Rizqi Utama, Hayu Jalan Creative Tour). Indonesian Accounting Literacy Journal, 1(2), 257–266. https://jurnal.polban.ac.id/ojs-3.1.2/ialj/article/view/2558
Dwifans, T. L., Niam, M. A., & Ratih, N. R. (2022). Analisis Penerapan Perencanaan Pajak Badan PPh Pasal 25 Berdasarkan UU HPP Nomor 7 Tahun 2021 Melalui Rekonsiliasi Fiskal Sebagai Efisiensi Beban Pajak Oleh : Program Studi Akuntansi , Fakultas Ekonomi , Universitas Islam Kadiri PENDAHULUAN Indonesia meru. Jurnal Ilmiah Cendekia Akuntansi, 7(4), 69–83. https://doi.org/10.32503/cendekiaakuntansi.v7i4.2921
Elim, M. P., Elim, I., & Gamaliel, H. (2020). Analisis Pencatatan Pajak Penghasilan Pasal 25, Serta Perhitungan, Dan Pelaporan Laba Kena Pajak Pada Pt Dwi Matra Sakti. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(4), 417–427.
Peraturan Pemerintah RI. (2022). Peraturan Pemerintah Republik Indonesia Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. 160030.
Ricky. (2023). Pengenaan Pajak Penghasilan Terhadap Warga Negara Asing yang Menjadi Wajib Pajak Dalam Negeri. Locus Journal of Academic Literature Review, 2(2), 126–144.
Sejanto, T. W., Elim, I., & Tirayoh, V. Z. (2018). Analisis Perhitungan, Pencatatan Dan Pelaporan Pajak Penghasilan Pasal 25 Pada Cv. Venus Kumersot Raya. Going Concern : Jurnal Riset Akuntansi, 13(02), 464–475. https://doi.org/10.32400/gc.13.02.19644.2018
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).