Open AccessPENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN
Author(s) -
Bagus Tutuka Wibisono,
Novi Swandari Budiarso
Publication year - 2021
Publication title -
jurnal ipteks akuntansi bagi masyarakat
Language(s) - English
Resource type - Journals
eISSN - 2684-7426
pISSN - 2614-7378
DOI - 10.32400/jiam.5.1.2021.34693
Subject(s) - business , tax planning , payment , finance , order (exchange) , accounting , double taxation , tax avoidance
This study aims to describe how the implementation of appropriate tax planning in order to minimize the payment of income tax. In optimizing tax planning, a strategy that can be done is to make a nominative list related to entertainment expenses, management of food facilities, health and communication for employees, the use of the gross-up method in calculating employee salaries. Tax planning resulted in tax savings of IDR 7,022,500.00. The available cash flow from the tax savings can be maximized to support other operational activities.