Implementasi Tax Planning dalam Rangka Meminimalkan Pajak Penghasilan Perusahaan

Abstract

The purpose of this study is to find out how to minimize income tax by using the concept of proper tax planning and in accordance with Indonesian tax laws and regulations that apply in a company, and to know the process of applying tax planning to income tax in a company. The method used in this research is a descriptive analysis method which is done by discussing all the material and theory of tax planning by referring to the applicable tax legislation. The result of this research is in implementing tax planning, tax payers must have in-depth knowledge of applicable tax regulations so that tax payers can take advantage of loopholes or things that are not yet regulated in tax laws (loopholes), without going against the laws and regulations of the taxation. Some strategies that can be done to minimize the amount of tax that must be paid are shifting, capitalization, transformation, avoidance and smuggling (evasion).

Keywords: Tax Planning and Income Tax