Evaluasi Perencanaan Pajak Pertambahan Nilai pada PT. “X” di Kabupaten Kediri

Abstract

Tax is the largest contributor in state revenue which is used to fulfill the country needs and set the government course. Tax from the Taxpayer point of view is defined as one of deduction to their incomes and corporate profits. Especially tax planning for Value Added Tax (VAT) which has some provision in its planning, but it is not needed to use all of the provisions of the planning. One way of VAT planning is by utilizing input tax and output tax and then does the calculation. PT. “X” is one company that uses VAT planning by using two planning methods; first method is by making debit and the second one is by delaying tax payments. In taxation debiting, PT. “X” perform charging by diverting the expired Tax Invoice into the financial statements as an expense of the company, meanwhile delaying payment term means; PT. “X” delays the payment of VAT, so that the company do not have to pay VAT in advance but they can do production first