Wa[lb pa[ak memlllkl kecenderungan unLuk mengaLur sehlngga pa[ak yang dlbayar Lldak leblh darl

[umlah yang seharusnya

Pamplr semua orang balk dl negara yang sudah ma[u maupun yang belum berkembang balk secara
prlbadl maupun kelompok (badan) berusaha unLuk mengaLur [umlah pa[ak yang harus dlbayar lhak
flskus pa[ak pun mengeLahul dan menyadarl ada suaLu kecenderungan darl wa[lb pa[ak prlbadl
LeruLama badan unLuk memlnlmalkan [umlah pa[ak yang harus dlbayar dengan melakukan Lax plannlng
aLau perencanaan pa[ak balk secara legal (Lax avoldance) maupun llegal (Lax evaslon)

Secara umum Lax plannlng dldeflnlslkan sebagal proses mengorganlsasl usaha wa[lb pa[ak aLau
kelompok wa[lb pa[ak sedemlklan rupa sehlngga huLang pa[aknya balk pa[ak penghasllan maupun pa[ak
pa[ak lalnnya berada dalam poslsl yang mlnlmal sepan[ang hal lnl dlmungklnkan oleh keLenLuan
peraLuran perundangundangan yang berlaku

1ax plannlng sebenarnya baglan darl mana[emen pa[ak 1u[uan darl mana[emen pa[ak umumnya sama
dengan Lu[uan mana[emen keuangan yalLu memperoleh llkuldlLas dan laba yang cukup Mana[emen
pa[ak dlslnl dldeflnlslkan sebagal memenuhl kewa[lban pa[ak yang benar LeLapl [umlah pa[ak dapaL
dlLekan seredah mungkln unLuk memperoleh laba dan llkuldlLas yang dlharapkan uengan demlklan
dlkemudlan harl Lldak Ler[adl resLlLusl pa[ak aLau kurang bayar yang mengaklbaLkan denda dan
kewa[lbankewa[lban hukum lalnnya

8ab l 8ackground
1 erkembangan dunla blsnls
2 erundangudangan pa[ak mempengaruhl
3 1ax merupakan blaya bagl perusahaan
4 engusaha dan perusahaan melakukan effeslen pa[ak (2 cara Lax avoldance and Lax evaslon)
3 namun yang dlmaksud Lax plannlng lLu adalah melakukan penghemaLan pa[ak secara legal
6 !adl Lax plannlng dapaL dllakukan dengan cara
7 ualam makalah lnl akan dlLekankan pada cara 1 2




8ab ll 1ax lannlng 1heory and lssues
Accordlng Lo SLephen ! 8lce ln hls book lnLroducLlon Lo 1axaLlon A ueclslon Maklng Approach
1ax Avoldance ls ofLen referred Lo as 1ax lannlng 1ax lannlng ls 1he process of conLrolllng your
acLlons so as Lo avold Lax undeslrable consequences 1ax avoldance ls compleLely legal acLlvlLy AnoLher
deflnlLlon accordlng Lo Lhe lnLernaLlonal 1ax plannlng 1ax Clossary 1ax plannlng ls Lhe arrangemenL of a
persons buslness and or prlvaLe affalrs ln order Lo mlnlmlze Lax llablllLy
ln oLher words Lax plannlng ls an efforL made by Lhe company Lo efflclenLly Lax burden (beban) so LhaL
does noL vlolaLe any legal regulaLlons 1ax plannlng ls applled Lo Lhe operaLlonal managemenL (rouLlnes)
and Lhe company aL Lhe Llme Lhe company wlll solve a speclflc problem or have a speclflc pollcy
1o mlnlmlze Lhe Lax llablllLy can be done ln many ways beLLer sLlll comply (menglkuLl/paLuh) wlLh Lhe
provlslons of LaxaLlon (lawful) or ln vlolaLlon of Lax laws (unlawful) 1he Lerm ls ofLen used ls Lax
avoldance and Lax Lvaslon

1heory and pracLlce Lo explaln dlfferences ln Lax avoldance and Lax Lvaslon and connecLlon wlLh Lax
plannlng as follows
1ax avoldance ls Lhe legal arrangemenL of Lhe 1axpayers affalrs ln order Lo mlnlmlze Lhe Lax llablllLy
whereas 1ax Lvaslon ls lllegal SomeLlmes however Lhe borderllne beLween avoldance and Lvaslon can
become blurred
1ax Lvaslon lnvolves Lhe lnLenLlonal dlsregard of Lhe leglslaLlon ln order Lo escape Lhe llablllLy Lo Lax 1ax
Lvaslon may be achleved by undersLaLlng lncome oversLaLlng expenses maklng false clalms for
allowances or falllng Lo dlsclose charge ablllLy Lo Lax Many forms of Lax avoldance are merely Lax
plannlng opporLunlLles LhaL exlsL ln Lhe leglslaLlon for reduclng Lhe llablllLy Lo Lax for example chooslng
Lhe mosL Lax efflclenL savlngs and lnvesLmenLs or maklng sure LhaL all avallable rellefs are used Lo Lhelr
full advanLage

1he Lhlngs LhaL musL be consldered ln a Lax plannlng namely
1 noL vlolaLe Lhe provlslons of LaxaLlon
2 ln buslness sense slnce Lax plannlng (Lax plannlng) lL ls an lnseparable parL of Lhe comprehenslve
plannlng (global sLraLegy) boLh companles long Lerm or shorL Lerm
3 Lvldence of adequaLe supporL for example agreemenL lnvolce and accounLlng LreaLmenL


MoLlvaLes Lo do Lax plannlng
A Wlsdom of 1axaLlon (1ax ollcy)
1ax pollcy (Lax pollcy) ls an alLernaLlve from golng Lo Lhe lnLended LargeL ln Lhe Lax sysLem lrom Lhe
varlous aspecLs of Lax pollcy Lhere are several facLors LhaL encourage a Lax plannlng (Lax plannlng)
namely
1 1ax collecLed
1hls ls abouL Lypes of Laxes pald each of whlch has Lhe properLy Lax LreaLmenL on Lhelr own So ln order
noL Lo dlsLurb Lhe companys cash flow needs a good Lax plannlng ln order Lo analyze whaL Lhe
LransacLlon wlll be sub[ecL Lo Lax whaL and how Lo fund LhaL ls unknown how Lhe neL lncome afLer Lax
2 Who would be sub[ecL Lo Lax?
Clven lndonesla ls one counLry LhaL embraced Lhe classlcal sysLem where Lhere ls a separaLlon
(separaLe enLlLles) beLween buslness enLlLles wlLh shareholders whlch wlll lead Lo double LaxaLlon
3 WhaL have been Lhe ob[ecL of Lax?
1he exlsLence of dlfferenL Lax LreaLmenL of Lax ob[ecLs whlch are essenLlally Lhe same economles wlll
lead Lo Lax plannlng efforLs Lo lower Lhe Lax burden
4 Pow much Lax?
LxlsLence Schedular LaxaLlon raLes applled ln lndonesla resulLed ln a Lax planner wlll Lry as far as posslble
sub[ecL Lo Lhe lowesL raLe (low brackeL)
3 Pow does Lhls work?
1hls ls assoclaLed wlLh Lhe selfassessmenL sysLem and paymenL sysLem LhaL requlres a Lax planner Lo
plan properly Laxes conslderlng Lhe collecLlon sysLem (wlLhholdlng) ls feared Lo dlsrupL Lhe lmproved
cash flow Lo obLaln resLlLuLlon whlch Lakes Llme and cosLs

8 1ax law (1ax Law)
Assume LhaL Lhe facL LhaL wherever Lhere are no laws LhaL govern every acLlvlLy perfecLly so ln pracLlce
ls always followed by Lhe oLher provlslons ( kMk kep ulrecLoraLe Ceneral of 1axaLlon) lL ls noL
unusual for Lhe lmplemenLaLlon of Lhese provlslons confllcL wlLh Lhe law Lhemselves as ad[usLed Lo Lhe
lnLeresLs of pollcy makers ln achlevlng Lhe oLher goals Lo be achleved 1hls slLuaLlon led Lo Lhe
emergence of a gap for 1axpayers Lo analyze carefully Lhe opporLunlLy Lo use a good Lax plannlng

C AdmlnlsLraLlon of 1axaLlon (1ax AdmlnlsLraLlon)

8ecause lndonesla ls a developlng counLry lL ls sLlll dlfflculL Lo carry ouL an adequaLe Lax admlnlsLraLlon
1hls encourages companles Lo lmplemenL good Lax plannlng Lo avold Lhe admlnlsLraLlve and crlmlnal
sancLlons because of dlfferences ln lnLerpreLaLlon beLween Lhe Lax auLhorlLles (flscus) wlLh Lhe Laxpayer
so wldely by Lhe appllcable Lax laws and lnformaLlon sysLem whlch ls sLlll effecLlve

lour varlables whlch deLermlne Lhe Lax consequences of buslness LransacLlons

1 1he enLry varlable LnLlLles whlch carry ouL LransacLlons?
a lncome ShlfLlng
1ax on lncome from buslness acLlvlLles can be reduced lf lncome ls Lransferred from an enLlLy wlLh a hlgh
Lax raLe Lo a low Lax enLlLy raLe
b ShlfLlng deducLlble
LnLlLles wlLh dlfferenL marglnal Lax raLe can save noL only by Lransferrlng lncome Lo Lhem buL also Lo
move hls deducLlble expense
c ConsLralnLs on lncome ShlfLlng
8ecause Lhe LransacLlon lnvolves Lhe Lransfer of lncome shlfLlng value from one Laxpayer Lo anoLher
Laxpayer usually occurs ln a speclal relaLlonshlp (relaLed parLy)
2 1he Llme perlod ls varlable ln Lhe Lax year ln whlch Lhe LransacLlon occurred?
3 1he [urlsdlcLlon varlable lncludlng aspecLs of Lax law where Lhe LransacLlon occurred?
4 1he characLer varlable WhaL ls Lhe naLure of Lax on lncome from LransacLlons LhaL occur?

Cf varlables menLloned Lhe company can develop a sLraLeglc Lax plannlng namely
a 1ax burden falls (and cash flow lncreases) when Lhe lncome ls derlved from Lhe enLlLles sub[ecL Lo
lower Lax raLes
b resenL value ln Llme Lhe Lax burden falls (and Cash llow lncreased) aL Lhe Llme Lhe Lax llablllLy (Lax
llablllLy) ln suspended unLll Lhe nexL Lax year
c 1ax burden falls (and cash flow lncreases) when Lhe lncome earned ln a law wlLh a low Lax raLes
d Loadlng of Laxes down (and cash flow lncreases) aL Lhe Llme of Laxable lncome wlLh speclal raLes
because of lLs naLure

PlLung Lanpa blaya research blaya research dl laba plg rendah blaya research dl laba plg Llnggl

2006
(WlLhouL research expense)
Sales 8p 630000000
Sales dlscounL 8p 10000000
neL sales 8p 640000000
CosL of good sold 8p 330000000
Gross |ncome 8p 290000000
Lxpenses
Salary 8p 30000000
uepreclaLlon 8p 13000000
AdverLlslng 8p 23000000
LlecLrlclLy Llp 8p 12300000
8ank lnLeresL 8p 10000000
88 8p 3000000
8ad debL exp 8p 10000000
n 8p 8000000
1oLal Lxpense 8p 133300000
Net Income 8p 134300000
1k
1 1ax payers 8p 13840000
2 Marrled 8p 1320000
3 Chlldren (2) 8p 2640000
8p 19800000
99 8p 134700000
1ax 8aLe
3 x 30000000 8p 2300000
13 x 84700000 8p 12703000
lncome Lax payable 8p 13203000

(WlLh research expense)
Sales 8p 630000000
Sales dlscounL 8p 10000000
neL sales 8p 640000000
CosL of good sold 8p 330000000
Gross |ncome 8p 290000000
Lxpenses
Salary 8p 30000000
uepreclaLlon 8p 13000000
AdverLlslng 8p 23000000
LlecLrlclLy Llp 8p 12300000
8esearch 8p 80000000
8ank lnLeresL 8p 10000000
88 8p 3000000
8ad debL exp 8p 10000000
n 8p 8000000
1oLal Lxpense 8p 213300000
Net Income 8p 74300000
1k
1 1ax payers 8p 13840000
2 Marrled 8p 1320000
3 Chlldren (2) 8p 2640000
8p 19800000
99 8p 34700000
1ax 8aLe
3 x 30000000 8p 2300000
13 x 4700000 8p 703000
lncome Lax payable 8p 3203000
2007
Sales 8p 900000000
Sales dlscounL 8p 30000000
neL sales 8p 870000000
CosL of good sold 8p 430000000
Gross |ncome 8p 420000000
Lxpenses
Salary 8p 70000000
uepreclaLlon 8p 13000000
AdverLlslng 8p 30000000
LlecLrlclLy Llp 8p 14300000
8esearch 8p 80000000
8ank lnLeresL 8p 10000000
88 8p 3000000
8ad debL exp 8p 10000000
n 8p 13000000
1oLal Lxpense 8p 249300000
Net Income 8p 170300000
1k
1 1ax payers 8p 13840000
2 Marrled 8p 1320000
3 Chlldren (2) 8p 2640000
8p 19800000
99 8p 34700000
1ax 8aLe
3 x 30000000 8p 2300000
13 x 4700000 8p 703000
lncome Lax payable 8p 3203000