Peranan Perencanaan Pajak dalam Usaha Meminimalkan Beban Pajak Terhutang (Studi Kasus PT. HLI).

- D
+ 2
9 9 +@
D 2 *D
+@
+ +@ D
*
2
+
<
;

+<

9

<

9

9

+ *

<

+@

+ 2 9

2

*

9

+9
9
+2
9+
D
+@

!(#&!CB& $"*$ * .
9+
D
D
?$#& ?$&"(C*" * +
9 9
+
@@
9
" &"" &"?!*( * +
9+
+ 9
+ 9
9+ 9
+ +@ D
9+
D
-*70 + 9+
&
+@

D
9
9+
+<
@
+
+
9+
9
9
D
@+
& 9
+9
+ +
<
+@ <
9 +
& 9 ++
+ +@

9 +
+ ; +
+
& + @
9
;
D
*
@+

9
9+
9+
9+

9
+

9+
;


+@

D
9 9+
9
-*70 &
9 9+
9
+
2+
+ 9 &
* +
9 9+
9
++
+
@+ 9 9
+
+

@+
+
*
+ @
9
9+ 9
++

*

@
+@

+2
+

2
D
D


<

@

+

+
@@+

+

9+

%

D

+
+@


<

+ 9
9+
+
+
+ &
( B*

+
+@

&
9
+

9

9 &
+ +@ +


+

-

D

9+ 9

+

9
++

2+

3

D


+

@+

9+

D

&

+

;

+

+@

9+


D

9 +

*

*

<
Universitas Kristen Maranatha

9

9
9

9

9

@

9

*
9

9
*
&

+

<
9

@
+
<

&

*

<
-*70 &

*
*
&

*

+
+

@+
+ &
%

*
+
( B*

-

+
9

2

9
2
9 &
9

-*70

@

!(#*!CB* $"&$ *
?$#* ?$*"(C&" *
" *"" *"?!&( *
9
9

2
&
@

+

@

+
&

+

+

&

9

9

*

+
9

+

*

9 3

9

&

*

<
Universitas Kristen Maranatha

+
7
7,0,),4 '6 60****************************************************************************************************
7,0,),4 /48/ ,7,4 *************************************************************************************
6 ,- / 41,-,,4 /, 0 ,4

******************************************************

,-, /48,4-, *********************************************************************************************** <
******************************************************************************************************************<
,% - , *****************************************************************************************************************<
, -,

*********************************************************************************************************** <

, -, 8,)%, *********************************************************************************************** D
, -, -,%/0 *****************************************************************************************************D <
, -, 0,)

%,%

,4 ********************************************************************************************* D<

/4 ,7606,4
* 0

%

*(

@

*# )

EEEE****************************************************************************
)

***********************************************************************************!

-

*******************************************************************!

*?

%,%

**********************************************************************************$

,' ,4 6 -, ,& / ,48 , /)
/48/)%,48,4 7
(*

,4 ,4

-/

@

*********************************************************** **** ****************************B

(* *

***********************************************************************************C

(* *( '

*************************************************************************************

<
Universitas Kristen Maranatha

(* *#

*************************************************************** (

(* *? ,

********************************************************* #

(* *"

************* *************************** EEEEE* ?

(* *! 5

)

%

(*( 6

**************************** EEEEE* ?

EE** ************************************************************************* !

(*(*

**************************** EEEEE* !
(*(* * '

EEEEE***EEE****** !

(*(* *(

EEEEEEEEEE**EEEEEE***** $

(*(* *#

EEEEEEEEEEEE***EEE*EE* B

(*(* *? -

@

(*(* *"

**EEEEEEEEEEEE**EEEE*E* B

+

EEEEEE**EEE*E**** B

(*(*( 6

********************* EEEEE** B

(*(*# ,

********** EEEEE* C

(*#

/ + +

(*? -

************************************************************* EEEEE*(

(*"

-

(*! )
(*!*

****************************** EEEEE**((
EEEEEEEEEEEEEEEE**EEEE**(#

9

**************************************************** EEE**E***(?

(*!* * ,

+

(*!* *( ,

)

,

@
9

(*!* *#

9

E*****(!
EE**EE**E*($

E***EE***EEEEEEE***($

(*!*(

2

(*!*#
(*$ -

******************************** EEE*EE(

********************************** EEEEE*(B
*************************************************** EEEEE*(C

9

********************************************* EEEEE**(C

D
Universitas Kristen Maranatha

(*$* ,

@+

EEEEEEEEEEEEE**EEEEE#

(*$*( )

)+

(*$*# /<

0

9

9

**E#

EEEEEEEEEE**EE*##

(*$*? ) 9

)

9

E**EE*EEEEEEEEEEEEEE**E***##

(*$*" )

9

(*B

EEE***EEEEEEE*E*E*#?

9

***************************************** EEE***E*#?

(*B*

EEEEEEEEEE*E***E*#?

(*B*( )

9

(*B*# -

@

)

EEEEEEEEEEEE*E**#!
-

@

. %

EE*#$

(*B*? )

EEEEEEEEEEEE***E*#B

(*B*"

%

(*B*! %

(*

EEEEEEEEEE******#C
)+

(*C

%,%

'

EEEEEEEEEE**?

EEEEEEEEEEEEEEEEEEE***?
7 +

%'/

EEEEEEEEEEEEEEEEEEEEEEE***?(

,4 )/-

#*

/ /4/0 - ,4
********************************************************** EEEEEE**?#

#*( 8

6

EEEE**EEEEEEEE***E*******?#

#*(* -

************************************************** EEEEE**??

#*#

6
#*#*

#*? ) +

+

+

-

***************************** EEEEE*?"

******************************************************* EEEEE**"
************************************************************* EEEE*E"!

#*?* -

************************************ EEEEE**"$

D
Universitas Kristen Maranatha

#*?*(

+

A

************************************** EEEEE**"B

#*?*# -

******** EEEEE**!

%,% A 7, 0 /4/0 - ,4 ,4 /)%,7, ,4
?*

9

-*70 ***************************************!#

?* * 0 +

-* 70 EEE**E**EEEEEEE*********!"

?* * *

**************************************** EEE!"

?* * *(

%

?* * *#

6

?* * *? ,

%
?* *#

EEEEEEEEEEEEEEEEE*!C

EEEEEEEEEEEEEEEEEEE* $

?* * *! )+
?* *( %

EEEEEEEEEEEEEEEE***!C

< -

?* * *" 7

EEEEEEEEEEEEEEE***!!

EEEEEEEEEEEEEEEEEEE** $
-

%+

+EEEEEEEEEEEEEEEEEEEEEEE*$
9

-* 70 E*************** EE**$(

?* *#* %

+

?* *#*( ,

EEEEEEEEEEEEEEE*$#

9

&

&

'

7

- EEEEEEEEEEEEEEEEEEEE***$#
?* *#*# -

)

EEEEEEEEEEEEEEE$"

?* *#*? -

7

EEEEEEEEEEEEE**$!

?* *#*" -

( EEEEEEEEEEEEEE***$!

?* *#*! %

EEEEEEEEE**$C

?* *#*$ %

-

+

%

?* *#*B %

%

)

EEEEE***B

EEEEEEEE***B

D
Universitas Kristen Maranatha

?*(

9

-*70 EEEEEEEEE***EB

?*(* 0 +

0

?*(*( 0 +

0

9

EEE**B
9

EEEEEEEEEEEEEEEEEEEEEEE*B#
?*#
?*?

9
7 +

-

%

-

EE***B"

EEEEEEEEEEEEEEEEEE*******B!

%,% A / ) 60,4 ,4 , ,4
"*
"*(

, -,
0,)
, -,

*********************************************************************************************BB
*******************************************************************************************************BC

6 -, , ************************************************************************************************C
,4 ***************************************************************************************************************C(
.,1,- 7

6 ********************************************************************************

D
Universitas Kristen Maranatha

+
7
8

EEEEEEEEEEEEEE***EEEE*?

8

(

8

#

EEEEEEEEEEEEEEEEEE*****?B
) + ++

EEEEEEEEEEEEEE*****"$

D
Universitas Kristen Maranatha

+
7
-

-

@

.

-

+

-

@
(

-

%
A

8

EEEEEEEEEEEEEE***********"C

+ +

2

A

9
9

( -

A

-

A

%

+ +

-

A

%

+

-

A
F

-

-

BEEEEEEEEEEEEEEEEEEEEEEEEE$?

-

-

EEEEEEEEEEEEEE*****#B

%

0 +

0

0 +

0

-

EEEEEEEEEEE*EE*$$

+

%

-

%

)

EEEEEE***B

-

(

BEEEEE*********B

0
9
9

-

(

BEEE***B

-*70 EE*EEB(
-*70 EEEE****B?

D<
Universitas Kristen Maranatha

+
7
0

,

0

%

0

5

+ +
+
@

+

EEEEEEEEEEE*C(

EEEEEEEEEEEEEEEEEEEEEEEC#

' 2

+

EEEEEEEEEEEEEEEE**CB

D<
Universitas Kristen Maranatha

!
"
!
#

$%&

%

'(

"

'
%
)

*
)+

)

*

,' *

# -

'

%
.

/
)+

,' *

Universitas Kristen Maranatha

+

%
0

%&&

%

%

&%1(& (

)

*

%

-

&
-

)

* %

%
-

&

%

)

*

-

%

)

* 2

)
*

)

* %
(

Universitas Kristen Maranatha

3

%
)

*

2

-

1
%

$
$

'

-

-'

"

-

) %4%*

%

%

%

"

+ 0

%

) %%"%*5

5

3 0

5

6 0

5

7 0
$

%

4

%
'

&

%
%

#

Universitas Kristen Maranatha

6

(

'

0
+

8

0
)
)

-

*

*

9

%

-

!"

!

!"

"

)-

* !

!"
(

-

# $$

)
%

%

!"

"
!

!

$*

!"

Universitas Kristen Maranatha

7

&

$

%
%

8
7
%

) *
)+*

)3*

#
'
%

:

+

%

) :

3

%

-

6

%

7

%

%

*

)

:

*

-

:

Universitas Kristen Maranatha

,

%
:
%

;

%
%
&
!
# $

%

"
$

%

# $

&'

( )
8

-

'

&

<

+

<

*

+) )

%+,+

0

Universitas Kristen Maranatha

,

$

'

8
+

8

- $ +
%

-

-

'
&

+

&

3

&

-

Universitas Kristen Maranatha

!
"

#
$
%

&

'
( )$& )* +,- ,+
( .,& "., -$* -+ /
(

Universitas Kristen Maranatha

*

"-+ --+ -.) $+

%

#

0
1
#

#

!
"

(
(

$

&

'

#

#

2

'3

Universitas Kristen Maranatha

*+

-+4

.

'

0

-

'
#

0

)
5
6

0

Universitas Kristen Maranatha

*"

Universitas Kristen Maranatha

!!"
#

$%

!!
&
! "

$

%

! ' &!
- & !
0

! #

(

$ )*

'
+

&

(,,---

#
'

*

% +

' (

)

.
1

'

&

'

,

&

' ( /
' (

&

' (

)
#

#
#

,,

Universitas Kristen Maranatha