Analysis of Tax Planning Implementation of Corporate Income Tax in PT. Its Back to Nature

Hezdi Syafnanda Tanjung, Zulia Hanum

Abstract


This research is generally aimed at determine the implementation of tax planning on corporate income tax at PT. Its Back To Nature and to minimize the payment of the tax burden made by PT. Its Back To Nature. The analytical method used in this research is descriptive. The data analysis technique in this study used descriptive analysis techniques. The source of data used in this research is secondary data, namely data obtained by written company documents. The data collection method used in this research is a documentation study.The results of the analysis of the company's profit/loss report indicate that the tax planning carried out by PT. Its Back To Nature benefits can be obtained by minimizing the tax burden as a cost element so that it can save cash flows out and can estimate the cash needs to pay the tax payable and determine the right payment time so that the company can prepare a more accurate cash budget.


Keywords


Tax Planning, Corporate Income Tax

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.492

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