STRATEGI PENGHEMATAN PAJAK UNTUK PROMOSI PADA PT. XYZ

Abstract

This research aimed to determine the implementation of the Tax Savings Strategy for Sales Promotion at PT. XYZ in 2022. Moreover, PT. XYZ is a company that was established in the food industry in 2012. PT. XYZ markets products through several types of markets, from small quantities to large quantities. This research was descriptive-qualitative. Based on the results of the study and discussion PT. XYZ has promotional costs that are too high, amounting Rp. 889.568.931,- in 2022, from the amount of these costs PT. XYZ needed to save promotional costs by changing the old calculation scheme, namely by eliminating sales commission costs and replacing them with product bonuses; furthermore, from these activities, PT. XYZ was able to save Rp. 252.002.874,00,- for its promotion cost, so that if the new calculation scheme is already running, PT. XYZ only needs to bear promotions costs Rp. 637.566.057,- in 2022. So from the implementation of the new scheme, the distributors who collaborate with PT. XYZ obtain tax savings of 2 percent, where previously the distributors received a PPH 23 discount of 2 percent of the total commission received.