Mika Debora Barus
Fakultas Sosial dan Sains, Universitas Pembangunan Panca Budi

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ANALISIS TAX PLANNING ATAS RESTITUSI PAJAK PERTAMBAHAN NILAI (STUDI KASUS NINDYA PRANA KSO) Rivai Arvan RZ; Anggi Pratama Nasution; Mika Debora Barus
Ensiklopedia Education Review Vol 4, No 1 (2022): Volume 4 No 1 April 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v4i1.1314

Abstract

This study aims to determine the effort of tax planning for VAT refunds to minimize correction and penalty by the Tax Auditor. The research object used was Nindya Prana KSO and the method used in this study was descriptive with a qualitative approach by visiting companies directly and conducting observations, documentation, as well as direct interviews with company staff to ask for information. From the analysis it is known that Nindya Prana KSO conducts tax planning with the Taxation Law.Keywords: VAT Restitution, Tax Planning