UPAYA TAX PLANNING MELALUI BENTUK BADAN HUKUM ATAU USAHA (Studi kasus pada UD XYZ)

Abstract

Tax planning is one way to optimize income tax expenses. Nowadays, in the rapid development of business, tax paying is considered costly. Therefore, tax payers try to optimize the expenses legally. This research aimed to analyze the tax palnning in choosing an appropriate legal law entity as one way to optimize income tax expenses. The research analyzed the tax planning on UD XYZ, which is the cement agent in branded “S”. While, the UD XYZ was listed in individual law entity namely UD XYZ. Moreover, the more businesses are developed, the higher profit and income tax will be predicted annually. This caused UD XYZ had tax planning in which choosing some law entities such as: OP, CV, and PT. In addition, the result concluded three alternatives choices (Individual, CV, or PT) showed CV was the best choice since this law entity could minimalize the income tax expenses of UD XYZ.
Keywords: Tax planning, Income tax, Legal law entity