ANALISIS PERBEDAAN JUMLAH PEMBAYARAN PAJAK SEBELUM DAN SESUDAH TAX PLANNING PADA CV X

Abstract

This study aims to analyze tax payments before tax planning, to analyze tax payments after tax planning and to analyze the difference test on CV X. The application of tax planning on CV X can lead to differences in positive and negative corrections that affect CV X's financial statements. This type of research uses quantitative research. Data collection techniques in this study were interviews, observation and documentation. To answer the problem and test the hypothesis proposed in this study, the researcher used SPSS analysis tool. Based on the test results above, it was found that the correlation between the two variables was 1,000 with a sig value of 0.000. Based on the results of this study indicate that the correlation between the two average sales before and after tax planning is strong and significant. This is because the significance value obtained is 0.000 or less than 0.005. Meanwhile, based on the results of the different test with the Paired Sample T-Test, it was found that the results show that the significance value is 0.019 or less than 0.05, so H0 is rejected and H1 is accepted. In other words, there is the amount of tax paid by CV X before and after tax planning in 2019-2020.