TAX PLANNING DALAM UPAYA OPTIMALISASI BEBAN PAJAK PENGHASILAN MELALUI PEMILIHAN BENTUK BADAN HUKUM ATAU USAHA (Studi Kasus pada CV ABC)

Abstract

This study aims to analyze a tax burden that is mostly efficient to optimize the income tax payable of CV ABC using Tax Planning as the pertinent policy so it can be paid legally. In other words, the tax payable is not considered disobeying the current regulations. This study is a qualitative research since the researcher does not test a hypothesis, but analyzes the current case. The research approach is a case study, while the data collection techniques are through observation and documentation. As the results, this study indicates that the mosy alternative methods to simplify the income tax burden conveniently is by the selection of a new legal entity into the Limited Liability Company (PT). Others can be alternated into convenient choices by establishing a new CV with a separate TIN and a branch office of CV with centrakized TIN. As the consequence of Tax Planning, CV ABC considers taxation aspects in streamlining the income tax burden by taking into account the tax provisions on corrections to employee salaries following the PPh Law Number 36 of 2008 on the article 9.
Keywoards: tax planning, income tax, legal entity form