Open AccessLEGALITAS TAX PLANNING ATAS PAJAK PENGHASILAN
Author(s) -
Mustafa Kara
Publication year - 2020
Publication title -
aliansi
Language(s) - English
Resource type - Journals
eISSN - 2541-545X
pISSN - 1907-3666
DOI - 10.46975/aliansi.v13i1.8
Subject(s) - accounting , principle of legality , business , tax law , indirect tax , tax planning , ad valorem tax , value added tax , tax reform , public economics , tax avoidance , taxpayer , double taxation , income tax , direct tax , state income tax , law and economics , finance , economics , law , political science
This study aims to analyze the Legality of Tax Planning on Income Tax. The method used in the writing of this research is the method of writing normative law, namely the way of writing based on the analysis of some legal principles and legal theory and legislation appropriate and related to the problems in this study. Tax Planning Legality on Income Tax is a general tax planning refers to the process of business engineering and taxpayer transactions Agency so that tax debt is in the minimal amount, but still within the frame of the regulation. With Tax Planning Legality on Income Tax is expected to perform the tax obligations and tax control can be done as well as possible. Collection and research on regulations are conducted to prove that tax planning can be done legally.