ANALISIS PENERAPAN TAX PLANNING PPH BADAN UNTUK MENGEFISIENSIKAN PEMBAYARAN PPH BADAN

Abstract

This research aimed to find out the implementation of Tax Planning and also analyze the effect of Tax Planning on the Tax Efficiency Effort of PPh of the Institution. Moreover, the research was descriptive-qualitative (non-statistics). It meant, that the research described the real object and collected the relevant data related to Tax Planning. The research result concluded that PT ABC had arranged the company’s financial statement which was based on the existing Standard of Financial Accounting. Furthermore, as there was a Tax Regulation that applied; differences between commercial and fiscal income statements occurred. The differences showed that with Tax Planning, the company could minimalize PPh of the Institution to be more efficient; so that it could be used to support the company’s operational activities. Tax Planning PT ABC underwent changes before and after the tax planning in 2020. This can be seen from the income tax savings. The amount of income tax savings after doing tax planning is quite efficient in saving the company's tax burden, which is Rp. 60,229,598 or saves 9.85%.