Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri)

  • Fikriz Ayu Nurazzah Universitas Islam Kadiri
  • Muhammad Alfa Niam Universitas Islam Kadiri
  • Eni Srihastuti Universitas Islam Kadiri
Keywords: Implementation of Zakat, Income Tax Payable

Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.

References

Ahyar, H., Maret, U. S., Andriani, H., Sukmana, D. J., Mada, U. G., Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (Issue March).

BAZNAS. (n.d.). https://baznas.go.id/zakatperusahaan

Hamka, D. H. (2013). Panduan Zakat Praktis. Kementerian Agama Republik Indonesia, 53(9), 1689–1699.
https://jatim.kemenag.go.id/file/file/pdf/urev1425010734.pdf

KEMENKEU (2021). Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. https://peraturan.bpk.go.id

KEMENKUHAM (2011). Undang-Undang Nomor 23 Tahun 2011 tentang Zakat. 13(1). https://peraturan.bpk.go.id
Mardiasmo. (2019). Perpajakan (D. Arum (Ed.); edisi terb). Yogyakarta : Andi (Anggota IKAPI).


Muljono, D. (2010). Tax Planning Menyiasati Pajak dengan Bijak (F. S. Suyantoro (Ed.)). Yogyakarta : Cv Andi Offset.

Nurhayati, S. (2016). Akuntansi Syariah di Indonesia (E. S. Suharsi (Ed.); edisi 4). Jakarta : salemba empat.

Rahayu, P. (2017). Tax Planning Melalui Penerapan Zakat Sebagai Upaya Meminimalisir Beban Pajak Badan (Studi Kasus Pada PT. Wonojati Wijoyo, Kediri). Ekuilibrium, 12.

Resmi, S. (2018). Perpajakan : Teori dan Kasus (A. Sustiwi (Ed.); edisi 10-). Jakarta : salemba empat.

Rozalinda. (2015). Ekonomi Islam (Edisi 4). Jakarta : PT Raja Grafindo Persada.

Sari, D. (2013). Konsep Dasar Perpajakan (edisi 1). Bandung : Refika Aditama.

Suandy, E. (2016). PERENCANAAN PAJAK (Edisi 6). Jakarta : salemba empat.

Sugiyono. (2019). Penelitian Kuantitatif, Kualitatif dan R&D (edisi regu). Bandung : Alfabeta.

Waluyo. (2016). Akuntansi Pajak (edisi 6). Jakarta : salemba empat.
Published
2023-03-27
How to Cite
Nurazzah, F. A., Alfa Niam, M., & Srihastuti, E. (2023). Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri). PARETO : Jurnal Riset Bisnis Dan Manajemen, 8(1), 14-23. Retrieved from https://jurnal.uniraya.ac.id/index.php/pareto/article/view/837