Penerapan Perencanaan Pajak Atas Biaya Kesejahteraan Karyawan Untuk Meminimalisasi Beban Pajak Pada PT Kartika Polaswati Mahardhika

Abstract

This research aims to plan for taxes on employee welfare costs to minimize the tax burden. This research was conducted at PT Kartika Polaswati Mahardhika Subdistrict Huts Grobogan. This research aims to know the savings burden of taxes on employee welfare costs that exist in the company. Employee welfare costs alone can be classified into the costs that can be deducted from the gross income. There is also the cost of employees ' welfare which should not be deducted from the gross income. The cost of employees ' welfare in PT Kartika Polaswati Mahardhika consists of salary/wages paid each month, the cost of transportation, work clothes, money kos/place mess, treatment/health employees, the payment of insurance premiums, tuition and retirement AGE dues money, bonuses, overtime money, alimony the feasts, childbirth allowances and death benefits. From some of the cost of employees ' welfare which saves you the burden of taxes is a recognized company transportation allowance of only 50%, because the vehicle is given and is an asset of the company granted to employees and overpowered and taken home by employees so that the company restore and replace the money and fuel oil by 50% both in the maintenance and repair of the service vehicle, money eating and drinking are planned be allowances eating and drinking at the time of the day and the hours of rest on overtime hours and for the sales given coupons to eat/drink, because when the hour break to eat/drink back to the Office so inefficient given coupons to eat/drink, as well as money kos/place of planned housing allowances into the mess that can be occupied by all employees is amounted to Rp. 162,000,000. The cost of employee well-being such as work clothes and medicine/health employees are included in the costs which are not deductible from gross income, as administered and underwritten by the company and does not constitute income for employees and other costs are included in the costs that can be deducted from the gross income.