[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"perencanaan-pajak\",\"page\":1}":3,"menu-footer-id":162,"menu-main-id":224},{"rows":4,"meta":153},[5,16,23,31,39,46,54,61,68,75,82,91,98,106,112,118,125,133,140,146],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000006762","repo",null,"Perencanaan Pajak melalui Pemilihan Metode Net, Gross, dan Gross Up Berdasarkan PMK No. 168\u002FPMK.03\u002F2023 pada PT X",[11],"Firda Kiah Faramitha",2026,"Skripsi (D4)","Penelitian ini bertujuan untuk menganalisis perbandingan perhitungan Pajak Penghasilan (PPh) Pasal 21 berdasarkan Peraturan Menteri Keuangan (PMK) No. 168\u002FPMK.03\u002F2023 dengan menggunakan metode Net, Gross, dan Gross Up pada PT X. Fokus utama penelitian ini adalah untuk menentukan metode yang paling…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006762&year=2026&title=perencanaan-pajak-melalui-pemilihan-metode-net-gross-dan-gross-up-berdasarkan-pmk-no-168-pmk-03-2023-pada-pt-x",{"id":17,"source":7,"branch":8,"branch_name":8,"title":18,"authors":19,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":21,"availability":8,"url":22},"repo-dspace000006747","Analisis Perencanaan PPh Pasal 21 Berdasarkan PMK Nomor 168 Tahun 2023 dan Implementasi Prepopulated Coretax System dalam Upaya Meningkatkan Efisiensi PPh Badan pada PT GGS",[20],"Mohammad Raihan Galang Ramadhani","Tujuan penelitian ini untuk menganalisis kesesuaian penerapan perencanaan pajak PPh Pasal 21 dengan PMK Nomor 168 Tahun 2023, mengukur efisiensi PPh Badan dari pemilihan metode Gross dan Gross Up, serta mengevaluasi implementasi fitur Prepopulated pada Coretax System dalam menyelaraskan data bukti…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006747&year=2026&title=analisis-perencanaan-pph-pasal-21-berdasarkan-pmk-nomor-168-tahun-2023-dan-implementasi-prepopulated-coretax-system-dalam-upaya-meningkatkan-efisiensi-pph-badan-pada-pt-ggs",{"id":24,"source":7,"branch":8,"branch_name":8,"title":25,"authors":26,"publisher":8,"year":28,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":29,"availability":8,"url":30},"repo-dspace000003494","Penerapan Perencanaan Pajak (Tax Planning) Melalui Revaluasi Aset Tetap dan Dampaknya Terhadap Struktur Modal Pada PT Harapan Sejahtera Karya Utama",[27],"Belinda Dwi Aprilia",2024,"Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak (tax planning) melalui revaluasi aset tetap dan dampaknya terhadap struktur modal. Objek dari penelitian ini adalah PT Harapan Sejahtera Karya Utama yang bergerak di industri manufaktur plastik dan berlokasi di Kabupaten…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003494&year=2024&title=penerapan-perencanaan-pajak-tax-planning-melalui-revaluasi-aset-tetap-dan-dampaknya-terhadap-struktur-modal-pada-pt-harapan-sejahtera-karya-utama",{"id":32,"source":7,"branch":8,"branch_name":8,"title":33,"authors":34,"publisher":8,"year":36,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":37,"availability":8,"url":38},"repo-dspace000001340","An Analysis on the Tax Planning on Application of the Income Tax Article 21 by Using Net, Gross and Gross Up Methods Used as an Jasa Grhadika Gresik)",[35],"Efrida Mihfada",2023,"Penelitian ini bertujuan untuk meminimalkan beban pajak badan melalui pemilihan metode perhitungan Pajak Penghasilan Pasal 21. Teknik pengumpulan data menggunakan teknik dokumentasi dan observasi dengan menggunakan metode analisis deskriptif kuantitatif sebagai metode analisisnya. Hasil penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001340&year=2023&title=an-analysis-on-the-tax-planning-on-application-of-the-income-tax-article-21-by-using-net-gross-and-gross-up-methods-used-as-an-jasa-grhadika-gresik",{"id":40,"source":7,"branch":8,"branch_name":8,"title":41,"authors":42,"publisher":8,"year":36,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":44,"availability":8,"url":45},"repo-dspace000001334","Perbandingan Penerapan Perhitungan PPH Pasal 21 Menggunakan Metode Gross, Net, dan Gross Up dalam Perencanaan Pajak (Studi Kasus pada PT Jasamarga Pandaan Malang)",[43],"Edvin Galih Adyaksa","Penelitian ini memiliki tujuan mengujikan perbandingan penghematan pajak melalui penggunaan metode gross, net, dan gross up pada PT Jasamarga Pandaan Malang tahun 2022 pada perhitungan PPh Pasal 21. Metode analisis datanya adalah deskriptif kualitatif. Teknik pengumpulan datanya adalah dokumentasi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000001334&year=2023&title=perbandingan-penerapan-perhitungan-pph-pasal-21-menggunakan-metode-gross-net-dan-gross-up-dalam-perencanaan-pajak-studi-kasus-pada-pt-jasamarga-pandaan-malang",{"id":47,"source":7,"branch":8,"branch_name":8,"title":48,"authors":49,"publisher":8,"year":51,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":52,"availability":8,"url":53},"repo-dspace000000951","Perencanaan Pajak Melalui Perbandingan Metode Gross, Net, Gross Up Atas Pajak Penghasilan 21 Pada PT. Sarana Berkah Maju Bersama",[50],"Mochamad Jordi Ramadhan",2022,"Penelitian ini bertujuan untuk mengetahui perhitungan dan perbandingan pajak penghasilan pasal 21 menggunakan metode Gross, Net dan Gross Up di tahun 2020 pada PT. Sarana Berkah Maju Bersama serta memilih metode yang sesuai untuk penghematan PPh Pasal 21. Jenis penelitian ini adalah penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000951&year=2022&title=perencanaan-pajak-melalui-perbandingan-metode-gross-net-gross-up-atas-pajak-penghasilan-21-pada-pt-sarana-berkah-maju-bersama",{"id":55,"source":7,"branch":8,"branch_name":8,"title":56,"authors":57,"publisher":8,"year":51,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":59,"availability":8,"url":60},"repo-dspace000000943","Analisis Perencanaan Pajak PPh 23 Pada PT. Jasa Raharja Perwakilan Malang",[58],"Almalidya Amanda Syifa","Tujuan Penelitian ini adalah untuk mengetahui perencanaan pajak atas Pajak Penghasilan Pasal 23 (PPh 23) yang tepat dan efisien pada PT. Jasa Raharja Perwakilan Malang. Jenis data yang digunakan dalam penelitian yaitu data sekunder dalam bentuk bukti potong PPh 23 SPT Masa Bulan Januari sampai…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000943&year=2022&title=analisis-perencanaan-pajak-pph-23-pada-pt-jasa-raharja-perwakilan-malang",{"id":62,"source":7,"branch":8,"branch_name":8,"title":63,"authors":64,"publisher":8,"year":51,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":66,"availability":8,"url":67},"repo-dspace000000920","Implementasi Perencanaan Pajak dengan Memilih Metode Penilaian Persediaan dan Memanfaatkan Kredit PPh Pasal 22 Pada PT Pegadaian Galeri 24",[65],"Ajeng Ayunda Rahmaniar","Tujuan penelitian ini adalah untuk mengetahui metode penilaian persediaan atas logam mulia Antam dan menggunakan kredit pajak penghasilan pasal 22 yang dapat meminimalisir pembayaran pajak. Penelitian ini dilakukan pada PT Pegadaian Galeri 24 yang bergerak dalam bidang perdagangan emas dan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000920&year=2022&title=implementasi-perencanaan-pajak-dengan-memilih-metode-penilaian-persediaan-dan-memanfaatkan-kredit-pph-pasal-22-pada-pt-pegadaian-galeri-24",{"id":69,"source":7,"branch":8,"branch_name":8,"title":70,"authors":71,"publisher":8,"year":73,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":74},"repo-doc202112000101","Analisis Perencanaan Pajak, Perhitungan, Pemotongan, Pencatatan Dan Pelaporan Pajak Penghasilan Pasal 21 Pada PT Pegadaian Galeri 24",[72],"Anggraini Safitri Novitasari",2021,"https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202112000101&year=2021&title=analisis-perencanaan-pajak-perhitungan-pemotongan-pencatatan-dan-pelaporan-pajak-penghasilan-pasal-21-pt-pegadaian-galeri-24",{"id":76,"source":7,"branch":8,"branch_name":8,"title":77,"authors":78,"publisher":8,"year":80,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":81},"repo-doc202108000344","Perencanaan Pajak Melalui Revaluasi Aset Tetap Pada PT Taspen (Persero)",[79],"NADIM AKMAL",2020,"https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202108000344&year=2020&title=perencanaan-pajak-melalui-revaluasi-aset-tetap-pt-taspen-persero",{"id":83,"source":7,"branch":8,"branch_name":8,"title":84,"authors":85,"publisher":8,"year":87,"type":88,"call_number":8,"isbn":8,"cover":8,"abstract":89,"availability":8,"url":90},"repo-dspace000000489","Perencanaan Pajak Melalui Pemilihan Metode Penilaian Persediaan dan Metode Penyusutan Aset Tetap untuk Meminimalkan PPh Badan pada CV Indah Cemerlang",[86],"Dwi Anggaini",2019,"Tugas Akhir (D3)","Penelitian ini bertujuan untuk mengetahui penilaian persediaan dan metode penyusutan aset tetap manakah yang dapat memperkecil pajak penghasilan terutang. Penelitian ini dilakukan pada CV Indah Cemerlang, dimana kegiatan usaha yang dilakukan adalah produksi paving, batako dan beton buis. Metode…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000489&year=2019&title=perencanaan-pajak-melalui-pemilihan-metode-penilaian-persediaan-dan-metode-penyusutan-aset-tetap-untuk-meminimalkan-pph-badan-pada-cv-indah-cemerlang",{"id":92,"source":7,"branch":8,"branch_name":8,"title":93,"authors":94,"publisher":8,"year":87,"type":88,"call_number":8,"isbn":8,"cover":8,"abstract":96,"availability":8,"url":97},"repo-dspace000000360","Analisis Perencanaan Pajak Untuk Penghematan Pajak (Studi Kasus pada PT. Panca Jaya Komunika Surabaya)",[95],"Hikmiah Nuri Azizah","Penelitian ini bertujuan untuk menganalisa perencanaan pajak pada PT. Panca Jaya Komunika Surabaya. Teknik perencanaan pajak yang digunakan adalah pemilihan metode penyusutan dan pemilihan beban kesejahteraan karyawan. Metode pengumpulan data adalah dokumentasi untuk memperoleh data dalam bentuk…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000000360&year=2019&title=analisis-perencanaan-pajak-untuk-penghematan-pajak-studi-kasus-pada-pt-panca-jaya-komunika-surabaya",{"id":99,"source":7,"branch":8,"branch_name":8,"title":100,"authors":101,"publisher":8,"year":87,"type":103,"call_number":8,"isbn":8,"cover":8,"abstract":104,"availability":8,"url":105},"repo-doc202110002208","Analisis perencanaan pajak penghasilan untuk penghematan pajak (Studi Kasus Pada PT. Panca Jaya Komunika Surabaya)",[102],"Widi Dwi Ernawati. Se","Jurnal","Penelitian ini bertujuan untuk menganalisa perencanaan pajak pada PT. Teknik perencanaan pajak yang digunakan adalah pemilihan metode penyusutan dan pemilihan beban kesejahteraan karyawan. Metode pengumpulan data adalah dokumentasi untuk memperoleh data dalam bentuk laporan laba rugi, rincian aset…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002208&year=2019&title=analisis-perencanaan-pajak-penghasilan-untuk-penghematan-pajakstudi-kasus-pt-panca-jaya-komunika-surabaya",{"id":107,"source":7,"branch":8,"branch_name":8,"title":108,"authors":109,"publisher":8,"year":87,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":111},"repo-doc202109000536","Analisis Perencanaan Pajak Untuk Pengadaan Aset Tetap Secara Tunai, Kredit, Dan Leasing Dalam Rangka Penghematan Pajak (Studi Kasus Pada PT. United Tractors Semen Gresik)",[110],"RIONALDY REXY JOHANA CANDRA NEGARA","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202109000536&year=2019&title=analisis-perencanaan-pajak-untuk-pengadaan-aset-tetap-secara-tunai-kredit-dan-leasing-rangka-penghematan-pajak-studi-kasus-pt-united-tractors-semen",{"id":113,"source":7,"branch":8,"branch_name":8,"title":114,"authors":115,"publisher":8,"year":87,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":117},"repo-doc202109000534","Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas dan Transportasi",[116],"QORI NOVALIA NAVULANI","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202109000534&year=2019&title=pengaruh-perencanaan-pajak-dan-beban-pajak-tangguhan-terhadap-manajemen-laba-perusahaan-jasa-sektor-infrastruktur-utilitas-dan-transportasi",{"id":119,"source":7,"branch":8,"branch_name":8,"title":120,"authors":121,"publisher":8,"year":87,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":123,"availability":8,"url":124},"repo-doc202108000220","Implementasi perencanaan pajak melalui pengadaan aset tetap dan penyusutan aset tetap pada cv. Pratama transport sebagai upaya penghematan pajak",[122],"NANANG NAWARI","Tujuan penelitian ini adalah untuk mengetahui metode penyusutan (garis lurus dan saldo menurun) dan pengadaan aset tetap (tunai, kredit, dan sewa guna usaha dengan hak opsi) mana yang lebih menghemat pajak. Data yang digunakan adalah data sekunder berupa laporan laba rugi CV. Pratama Transport…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202108000220&year=2019&title=implementasi-perencanaan-pajak-melalui-pengadaan-aset-tetap-dan-penyusutan-aset-tetap-cv-pratama-transport-upaya-penghematan-pajak",{"id":126,"source":7,"branch":8,"branch_name":8,"title":127,"authors":128,"publisher":8,"year":130,"type":103,"call_number":8,"isbn":8,"cover":8,"abstract":131,"availability":8,"url":132},"repo-doc202110002546","Perencanaan pajak melalui revaluasi aset tetap untuk penghematan pph pada perusahaan daerah air minum kota batu",[129],"Ahmad Jarnuzi",2018,"Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan pajak melalui revaluasi aset tetap pada Perusahaan Daerah Air Minum Kota Batu. Penelitian ini merupakan penelitian deskriptif. Data yang digunakan adalah data primer dan sekunder. Revaluasi aset tetap dilakukan secara parsial dengan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002546&year=2018&title=perencanaan-pajak-melalui-revaluasi-aset-tetap-untuk-penghematan-pph-perusahaan-daerah-air-minum-kota-batu",{"id":134,"source":7,"branch":8,"branch_name":8,"title":135,"authors":136,"publisher":8,"year":130,"type":103,"call_number":8,"isbn":8,"cover":8,"abstract":138,"availability":8,"url":139},"repo-doc202110002500","Perencanaan pajak melalui perbandingan metode gross, net, dan gross up atas pph pasal 21 pada pt perkebunan nusantara x surabaya",[137],"Widi Dwi Ernawati","Penelitian ini bertujuan untuk meminimalisir beban pajak badan dengan memilih metode perhitungan PPh Pasal 21. Teknik pengumpulan data menggunakan teknik dokumentasi dengan metode analisis deskriptif kuantitatif sebagai metode analisisnya. Hasil penelitian menunjukkan bahwa beban pajak badan dengan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002500&year=2018&title=perencanaan-pajak-melalui-perbandingan-metode-gross-net-dan-gross-up-atas-pph-pasal-21-pt-perkebunan-nusantara-x-surabaya",{"id":141,"source":7,"branch":8,"branch_name":8,"title":142,"authors":143,"publisher":8,"year":130,"type":103,"call_number":8,"isbn":8,"cover":8,"abstract":144,"availability":8,"url":145},"repo-doc202110002478","Penerapan perencanaan pajak melalui revaluasi aset tetap sebagai upaya efisiensi beban pph pada koperasi karyawan pt gudang garam tbk mekar kediri",[137],"Penelitian ini bertujuan untuk mengetahui bagaimana penerapan perencanaan pajak dan pengaruh perencanaan pajak terhadap beban pajak penghasilan melalui revaluasi aset tetap pada Koperasi Karyawan PT Gudang Garam Tbk Kediri “MEKAR”. Data yang digunakan adalah data primer dan sekunder…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002478&year=2018&title=penerapan-perencanaan-pajak-melalui-revaluasi-aset-tetap-upaya-efisiensi-beban-pph-koperasi-karyawan-pt-gudang-garam-tbk-mekar-kediri",{"id":147,"source":7,"branch":8,"branch_name":8,"title":148,"authors":149,"publisher":8,"year":130,"type":103,"call_number":8,"isbn":8,"cover":8,"abstract":151,"availability":8,"url":152},"repo-doc202110002434","Perencanaan pajak antara sewa guna usaha dan pembelian tunai pada pt. Citra perdana kendedes berdasarkan kmk 1169\u002Fkmk. 01\u002F1991 dan psak 16",[150],"Evi Suwarni","Tujuan penelitian ini adalah untuk mengetahui pengaruh perencanaan pajak dengan metode pengadaan aset tetap terhadap beban pajak penghasilan yang akan dibayar oleh PT. Data yang digunakan adalah data sekunder berupa daftar pengadaan aset tetap pada tahun 2019, harga pasar aset 2018, serta laporan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=doc202110002434&year=2018&title=perencanaan-pajak-antara-sewa-guna-usaha-dan-pembelian-tunai-pt-citra-perdana-kendedes-berdasarkan-kmk-1169kmk011991-dan-psak-16",{"page":154,"per_page":155,"total":156,"last_page":157,"filter":158,"label":161},1,20,24,2,{"subject":159},{"slug":160,"name":161},"perencanaan-pajak","Perencanaan Pajak",[163,186,203],[164,170,174,178,182],{"id":165,"parent":166,"target":167,"content":168,"title":168,"url":169},2500,"0","","Polinema 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