PENERAPAN TAX PLANNING SEBAGAI UPAYA MINIMALISASI PPh TERUTANG PADA CV ARLINTA SURABAYA

Abstract

State income is largely derived from the tax levies that charge on the public. Tax revenues are increasing every year but not accompanied by an increase in tax ratio. It shows that the state tax revenue is not maximal so there is still the potential tax that can be excavated by the government in particular. One of the obstacles that can hamper the growth of tax ratio is the existence of tax planning by the company to minimize the income tax outstanding. The purpose of this research is to determine the application of tax planning on CV.Arlinta Surabaya as an effort to minimize the income tax outstanding in accordance with tax regulations. The type of the research that been used is quantitative research that is by using secondary data in the form of company financial statements for the calculation of tax planning in accordance with tax regulations. In this research the data collecting technique is done by direct observation that is meant by giving additional information about fiscal correction company. Based on the results of the analysis shows that by doing tax planning then the company can minimize the tax payable body becomes more efficient that can be used to support the company's operational activities.
Keywords: tax ratio, tax planning, tax regulations, tax savings