TAX PLANNING UNTUK PEMBAYARAN PAJAK DENGAN BENAR BAGI PERUSAHAAN DI INDONESIA

This paper  explains corporate 's tax planning policy  as the tax payer purposes  (1) that Taxes which be paid exactly no more nor less (2) To care corparate 's liquidity (3) to get profit  normaly.  Tax planning  does not effort how make making tax evasion, but it is a strategy for tax saving and tax avoidance. The problem is that corporate as the tax payer does not understand about tax regulation, or the corporate just transfers the tax problem to accountancy department, because the manager has not time to understand tax law, eventhough to safeguard for negotiating by customer, the manager does not involve with anyone. The corporate initiative to execute tax planning are (1) Transfering tax value added expense to the buyer or customer (2) To carry out the holding company through accountancy engineering, by Pooling interest and Purchase method. Pooling interest method means no recoqnize value added (goodwill) ; in the other hand purchase method means the assets be counted by market value, so value added (goodwill) will be writen off by depreciation.