TAX PLANNING ANALYSIS TO MINIMIZE INCOME TAX PAYMENT PT-MTH
Muti'ah, Marsyaf, Bambang Subiyanto
This study aims to describe the implementation of Tax Planning, in order to minimize Income Tax payments at PT. MTH. The type of data used is primary and secondary data. The analytical method used is descriptive quantitative and descriptive qualitative. Based on the results of the study it can be concluded that the Tax Planning carried out by PT.â€ MTHâ€ is not optimal, where there are still company expenses that can be recorded as expenses for obtaining, collecting and maintaining income ( by placing the company logo on employee uniforms as a promotion platform, making a nominative list related to entertainment expenses , phone credit and cell phone repairs for employees because of their position or job, giving natura in the form of allowances) thus the total operational costs in the profit/loss report become larger so that the impact on year-end profits becomes smaller.
Keywords: Tax Planning, Efficiency, commercial financial reports
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)
Published on : 2023-01-24