International Journal of Trends in Accounting Research
Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)

Analysis of The Implementation of Tax Planning in Efforts to Save Corporate Income Tax Expense in PT GMT year 2017

Ening Budi Herwati (Institut Ilmu Sosial dan Manajemen STIAMI)
Ratih Kumala (Institut Ilmu Sosial dan Manajemen STIAMI)

Article Info

Publish Date
31 May 2021

Abstract

Tax planning is the first step in tax management. Tax management is a means to meet tax obligations well, but the amount of tax paid can be reduced to a minimum to obtain the expected profit. This research aims to analyze the implementation of tax planning conducted by PT GMT. The research approach used by the authors is descriptive qualitative. This research result is expected to provide information and suggestion for PT GMT that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT GMT could efficient payable tax expense. And company could save amounted to Rp.18.231.325,- from previous total payable tax.

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Journal Info
International Journal of Trends in Accounting Research
Website

Abbrev

ijtar

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical ...