DEVELOPING PAYROLL SYSTEM FOR EF P L M FFECTIV TAX VE PLANN NING OF INCOME TAX AR 21 IN COMPAN SS E RT.

NY TANGERAN NG UNDERGR U RADUATE THESIS E S SUBMITTED TO FULFIL PARTI O LL IAL REQU UIREMEN OF NT BACHE ELOR DEG GREE IN ACCOUN NTING

SUBM MITTED BY: GITARA PRASTUTI ANI STD. I 04081 ID: 11615 TO FACUL LTY OF B BUSINESS AND EC S CONOMY AIRLAN Y NGGA UN NIVERSIT TY SU URABAYA A 2012

De eveloping Payroll System for Effective Ta Plannin P E ax ng of Income Tax Art. 2 in Comp 21 pany SS T Tangerang Underg graduate T Thesis Subm mitted to ful partial requireme of Bach lfill ent helor Degr in ree A Accounting g

Su ubmitted By y: GITAR RANI PRAS STUTI STD. ID: 040811 1615 TO FACULTY OF BUSIN Y NESS AND ECONOMY AIRLAN Y NGGA UNIV VERSITY SU URABAYA A 2012

UNDERGRADUATE THESIS

DEVELOPING PAYROLL SYSTEM FOR EFFECTIVE TAX PLANNING OF INCOME TAX ART. 21 IN COMPANY SS TANGERANG
SUBMITTED BY: GITARANI PRASTUTI STD. ID : 040811615

HAVE BEEN ACKNOWLEDGED AND WELL ACCEPTED BY THE COUNSELOR LECTURE, SUPERVISOR,

ALFA RAHMIATI, SE.,MM.,Ak.

AT THE DATE

HEAD OF BACHELOR OF ACCOUNTING MAJOR,

Drs. AGUS WIDODO M.,MSi,.Ak.

AT THE DATE

Surabaya,.. This thesis was complete and subject to be examined Supervisor,

ALFA RAHMIATI SE., MM.,Ak.

ABSTRACT

Tax planning for income tax art.21 is an alternative way to reduce tax payable in a good manner. It could perform well if supported by a good payroll system. A good system is required to perform an effective and efficient business process, such as reduce paper redundancy and saving time, and reduce human error. Company SS desires to perform business expansion in 2012. Hence, the company should prepare a good system and sufficient funds. To do so, Company SS wants to perform an effective tax planning in this part which is for income tax art.21 collected from its employees that could create higher return for both company and employees. To perform it smoothly, Company SS also supported by developing its current payroll system to support business expansion and its taxation for payroll system.

Keywords: Tax Planning, Income Tax Art. 21, Payroll System

ACKNOWLEDGEMENTS

In The Name of Allah, Most Gracious, Most Merciful Praise be to Allah, the Cherisher and Sustainer of the Worlds. I thank You with all of my heart, finally I finished my study which means also finish my undergraduate thesis on time. You are the one who keeps my spirit alive. A special recognition goes to Mr. Muslich Anshori and his associates that I cant mention all as a Dean of Faculty of Business and Economics, Mr. Agus Widodo SE., Ak. as being my Head Accounting Department for about three and half years, Mrs. Alfa Rahmiati SE., MM., Ak. as my thesis supervisor and taxation specialization subject. You know Maam, Im grateful could meet and know you, moreover having you as my supervisor. Im having a pleasure time with you. Mrs. Amalia Rizky SE., MM., Ak. as my counselor lecturer, I thank you, with your great advice so I could develop myself well. Mrs. Devi S. Kalajanti SE., MM., Ak as English Class Supervisor. Maam, sure Ill be missing your kindness and your sweet smile. Lecturers who inspired me; Mr. Khusnul Prasetyo as my favorite lecturer, Professor Tjiptohadi, your experience and support are inspiring me to dare to try something new . Mrs. Debby, your words are always be remembered by me, and others that I cant mention it all. With all of my heart thank you for all of your knowledge and support. The Academic Department; Dra. Luluk Djatmiko as Head of Department and partners that I cant mention them all. I thank you for all of your great work.

Love and big hugs for my family, Mom and Dad, thank you for all of your support in any form. My Granny (deceased), thank you for your love and care, .Granny and Grandpa in Bandung, thank you and I love you. My two sweet bro; Prabu and Pandu, though sometimes youre so silly and spoilsport but hey, I miss you really! LOL Rahmat Rizal Alfaries, as partner of my heart, buddy, friend, and foe, thank you for being with me till now and what youve scarified for me. Weve shared laugh, smile, and cry together along this way. My buddies from 39 SHS a.k.a Galan who always on my side, Lia Septiana a.k.a Roniii!! Roniku cintaku kapan kencan lagii?? Tar kalo gw dah pulang ngayeng yak?. Yawan Shiffer a.k.a Korve.Pe, masih jualan akua lu??kerja keras yak!!.kasian tu si anca nungguin lo dirumah, wkwkwkwk. Thank you for making me and roni ROFL all the time when we see ur photo! Muhammad Nurdiansyah a.k.a Ancaaaa. Ih si bos anca kmana aje sih lo?ga pernah nongol ni kalo di tag namanya. Thank you buddies for being my BBF till now, kangen kaliaaan. My best friend Leny Andriyani a.k.a Jeeeenk!! Remember my last message for you, will ya?. My betsie in EC, Aulia Hidayati a.k.a Auul!! Thank you Auul for everything! Hey, come to my house, will ya? Ma boarding house friends; Dina, Iis, Mutia, Mbak Risna, Rara (thx for ur help anyway! *hugs), Winda, Anita, and predecessors. My English Class friends, school friends, and others that I cant mention them all. I also want to thank my internship friend; Indah, Diva, Reza, and Andreas. Its such a pleasure to know you though we only have a short time. Ayo jeenk

katanya mau jalan-jalan??. Mr. Hans Aulia Utama Hasibuan as my Internship Supervisor at Central Bank, thank you for the great opportunity and your kindness. Special thanks to my sweet and nice bro in Maldives, Jaiilam and Jaishan Amir. Im glad to know you, and sharing happiness with you. Hopefully I can go to Maldives so I could meet you! My buddy Moataz Abdel Aziz a.k.a Mo. Thaaaaaank for dropping me by often; chewing fat with you is exiting, and laughing wid yew is superb! My sister-alike Fabiola Mendoza, thank you as being my great sis in SL,wow! I heard you just moved in to NZ, congrats sis! My nice Alexandrian friend; Batie, Amy, Sara, and Mido thank you for always tagging me nice story and poem. Also Mohammed, Sultan Patel, and Taimoor Ehsan, Sundar, and others, thank you for always keep our friendship bond stronger. I thank peoples who are participating in the arrangement of this undergraduate thesis directly or not. I never forget the people and friends Ive lost, or dream that have faded. Last but not least, The researcher also wants to apologize of there is any mistake or undesired words created in this undergraduate thesis. Surabaya, February 25th 2012

Researcher