Jurnal Pendidikan Akuntansi (JPAK)
Vol 11 No 1 (2023)

Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan?

Shifa Miarti Aziza (Universitas Pendidikan Indonesia)
Memen Kustiawan (Universitas Pendidikan Indonesia)
Ida Farida Adi Prawira (Universitas Pendidikan Indonesia)



Article Info

Publish Date
05 Apr 2023

Abstract

VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.

Copyrights © 2023






Journal Info

Abbrev

jpak

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian ...