ANALISIS PERENCANAAN PAJAK PENGHASILAN E-COMMERCE UNTUK PENGUKUHAN PENGUSAHA KENA PAJAK (PKP) PADA PERUSAHAAN DAGANG KEBUTUHAN POKOK DI SURABAYA

Abstract

To be confirmed as a taxable entrepreneur with an income of 3.4 billion in a year. companies use tax planning to analyze the profits and losses that will occur if the company establishes itself as a Taxable Entrepreneur (PKP). In this study the authors used a qualitative descriptive method, namely by using company historical data from 2020 to 2021. The results of research using tax planning show that companies are more profitable if companies are confirmed as Taxable Entrepreneurs, because companies can credit input taxes and output taxes and companies are more efficient in paying PPH taxes payable and VAT. So that in 2020 it will be more efficient to pay taxes of Rp 7,074,500, while in 2021 it will be more profitable for companies to become Non-PKP because they save Rp 45,423,850 more. However, there is a desire that encourages companies to be confirmed as Taxable Entrepreneurs, namely because the company participates in Tokopedia Business Partners and wants to set up a website to expand marketing reach. As well as being able to look for greater opportunities so that you can save on paying taxes without having to violate tax regulations. It can be analyzed that the company is more profitable if it is confirmed as a taxable entrepreneur because the company can credit input tax and output tax in every transaction. as well as companies can issue tax invoices where later they can deduct each other and collect PPh and VAT from each transaction.