Perencanaan Pajak dalam Rangka Meminimalkan Pembayaran Pajak Penghasilan: Studi Kasus pada Perusahaan X di Cirebon
Daftar Isi:
- Tax planning is the first step in tax management. Tax management is itself a means to meet the tax obligations correctly. For corporate taxes are costs that must be suppressed as low as possible to make a profit and the expected liquidation. Many companies use tax planning to minimize corporate income taxes. With regard to this, so this research tries to identify the variables used to distinguish. The variables used include corporate income tax and tax planning. Tax planning is done by referring to the tax regulations that exist. This study aimed to determine whether there is a difference between the amount of income tax payable before the tax planning done by the amount of income tax payable after tax planning. To test the hypothesis used the tools of statistical tests are two-sample test in pairs. The results showed that tax planning is a significant cause of differences in income tax to be paid the company, which paid income tax before corporate tax planning is greater than the after tax planning.