Penulis : Yuniarti Dwi Jayanthi Tjahjadi Fakultas : Ekonomi Dan Bisnis Program Studi : Perpajakan IPK : 3.

53 Pembimbing I : Drs. H. Heru Tjaraka, M.Si., BKP., Ak. Pembimbing II :

Penerapan Perencanaan Pajak Atas Pajak Pertambahan Nilai Sebagai Alternatif Pengendalian Arus Kas Perusahaan (Studi Kasus Pada PT. BK).
Abstrak : Tax is one source of income of a country which is quite a big. Therefore, control of taxation practices in Indonesia are very cared for and maintained with a strict order not to many violations. On the other hand, the tax is also an obligation or a burden to society primarily taxpayers. Several ways the taxpayer in order to minimize these expenses, ranging from tax evasion is still tasteless in the context of tax legislation up to the practices of violations of tax laws. Efforts to minimize and manage the tax burden known as tax planning. This study aims to determine the application of tax planning at PT. BK as an effort to minimize and manage cash flow discharge. This research was conducted in ways that are considered legal sehigga not harm the state and provide benefits for PT. BK. Hopefully, through this research can provide constructive feedback and suggestions to PT. BK as the object of research for the future of PT. BK can perform in an optimal tax planning. This study used a qualitative approach with case study method. A qualitative approach was chosen because the research is done by observation of PT. BK as the object of study to gain an understanding of the actual situation, namely issues concerning the implementation of tax planning is not optimal by PT. BK. From the observations have been made, PT. BK has endeavored to implement tax planning to minimize the costs associated with the tax to be paid by the company. But there are still tax loopholes that can save the tax burden has not been used by PT. BK. Because of changes in VAT legislation that increasingly tighten tax system in Indonesia, PT. BK only apply in the form of tax planning to minimize the errors or violations of taxation so as not to sanction or penalty. Some of the ways that tax planning should be done by. BK is to utilize tax loopholes such as maximizing crediting input tax through the documents that are similar to the Tax Invoice, utilizing the company's asset purchase invoices, issued a memorandum and requested for sales returns to reduce the output tax. In addition, PT. BK also can regulate the flow of cash aru out a way to budget expenses by doing a delay PPNnya crediting input tax and delays in reporting and payment of VAT until the end of next month.

Keyword : Value Added Tax Planning, Tax Invoice, Cash Flow Control

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