PENERAPAN TAX PLANNING DALAM KEPUTUSAN PEMBELIAN ASET TETAP SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN PADA HMS

Abstract

Revenue growth accompanied by the increase of tax expense has made many companies to conduct tax planning. Some companies chose to do tax evasion that truly made the government endured losses, but there are many methods to do tax planning legally according to the provisions, which are leasing, revaluation of fixed assets, depreciation of fixed assets, transfer pricing, and others. HMS is a hospitality company and currently planning on buying three fixed assets, Kijang Innova, Hi Ace Commuter, and a cooling machine (chiller). With an increase of revenue along with its tax expense, HMS needs to do tax planning. Tax planning which can be done at HMS is in the decision making of the fixed asset purchases. The purpose of this study was to analyze and define alternative asset purchases remain the most profitable in the income tax savings from a comparison of the three alternatives, cash, bank loans or leasing with option rights. This research use qualitative method. The results showed that the largest tax savings on the purchase of two of the three alternative assets is the leasing with option rights. The tax savings are not always derived from leasing alternative but depend on the factors that influence the amount of deductible expense. Smallest cash outflows of the three assets is the cash alternative, because it does not contain interest costs and other additional costs.