EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X
Background. The utilization of special tax facility for education area is a way to increase the source of financial capability of non profit organization in education business. Special tax facility for education area was ruled at the Tax General regulation number Per-44/PJ./2009. This facility is th...
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
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| Subjects: |
| _version_ | 1826043461408653312 |
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| author | , Karianton Tampubolon , Harnanto, Drs., M.Soc.Sc. |
| author_facet | , Karianton Tampubolon , Harnanto, Drs., M.Soc.Sc. |
| author_sort | , Karianton Tampubolon |
| collection | UGM |
| description | Background. The utilization of special tax facility for education area is a way to
increase the source of financial capability of non profit organization in education
business. Special tax facility for education area was ruled at the Tax General
regulation number Per-44/PJ./2009. This facility is the redemption of annual
return of article 29. Based on that regulation, the salvage value was obtained by
educational foundation in this case the increasing of net asset is not subject to tax
object article 29. The foundation of X as non profit organization planed to acquire
fixed asset of category one by using the tax facility to finance. X foundation
utilized that facililty since the year of 2009, the salvage value of 2009 Rp
489.219.220 have been exempted from tax obligation.
Objective. To evaluate and analyze if the utilization of special tax facility was
applied by X foundation generated the tax benefit maximumly.
Method. It is a descriptive-qualitative research and uses the analysis with
inductive approach.
Result. By using present value concept, the alternative-4 was the utilization of
salvaged value at the year of fourth generated the highest tax benefit value Rp
41.081.183 or 30% from annual income tax expense. Without present value
concept, the alternative-1 to alternative-4 is generated tax benefit equally Rp
14.587.577 or 25% for annual income tax expense. There was a failure risk in
utilization of tax facility if X foundation is not fulfilled all the required procedures
as ruled at Per-44/PJ./2009. The maximum risk present value is Rp 6.555.127 or
5% form annual income tax expense.
Conclusion. Based on evaluation and analysis, the utilization of special tax
facility for education area in X foundation have generated the tax benefit
optimumly. There was a trade off between the economic advantage of the delaying
of using salvaged value at the year of fourth and qualitative benefit that was the
delaying of utilization of fixed asset |
| first_indexed | 2024-03-13T22:04:02Z |
| format | Thesis |
| id | oai:generic.eprints.org:88463 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:04:02Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:884632014-08-20T02:52:17Z https://repository.ugm.ac.id/88463/ EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X , Karianton Tampubolon , Harnanto, Drs., M.Soc.Sc. ETD Background. The utilization of special tax facility for education area is a way to increase the source of financial capability of non profit organization in education business. Special tax facility for education area was ruled at the Tax General regulation number Per-44/PJ./2009. This facility is the redemption of annual return of article 29. Based on that regulation, the salvage value was obtained by educational foundation in this case the increasing of net asset is not subject to tax object article 29. The foundation of X as non profit organization planed to acquire fixed asset of category one by using the tax facility to finance. X foundation utilized that facililty since the year of 2009, the salvage value of 2009 Rp 489.219.220 have been exempted from tax obligation. Objective. To evaluate and analyze if the utilization of special tax facility was applied by X foundation generated the tax benefit maximumly. Method. It is a descriptive-qualitative research and uses the analysis with inductive approach. Result. By using present value concept, the alternative-4 was the utilization of salvaged value at the year of fourth generated the highest tax benefit value Rp 41.081.183 or 30% from annual income tax expense. Without present value concept, the alternative-1 to alternative-4 is generated tax benefit equally Rp 14.587.577 or 25% for annual income tax expense. There was a failure risk in utilization of tax facility if X foundation is not fulfilled all the required procedures as ruled at Per-44/PJ./2009. The maximum risk present value is Rp 6.555.127 or 5% form annual income tax expense. Conclusion. Based on evaluation and analysis, the utilization of special tax facility for education area in X foundation have generated the tax benefit optimumly. There was a trade off between the economic advantage of the delaying of using salvaged value at the year of fourth and qualitative benefit that was the delaying of utilization of fixed asset [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Karianton Tampubolon and , Harnanto, Drs., M.Soc.Sc. (2011) EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50876 |
| spellingShingle | ETD , Karianton Tampubolon , Harnanto, Drs., M.Soc.Sc. EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title | EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN
KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title_full | EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN
KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title_fullStr | EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN
KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title_full_unstemmed | EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN
KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title_short | EVALUASI PEMANFAATAN FASILITAS PERPAJAKAN
KHUSUS BIDANG PENDIDIKAN PADA YAYASAN X |
| title_sort | evaluasi pemanfaatan fasilitas perpajakan khusus bidang pendidikan pada yayasan x |
| topic | ETD |
| work_keys_str_mv | AT kariantontampubolon evaluasipemanfaatanfasilitasperpajakankhususbidangpendidikanpadayayasanx AT harnantodrsmsocsc evaluasipemanfaatanfasilitasperpajakankhususbidangpendidikanpadayayasanx |