ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK

Abstract

ABSTRACT
Competition increases, the company is expected to make savings in all areas. One of
the savings that can be done by the company is in the field of taxation, namely to streamline
the burden of corporate income tax with tax planning. The purpose of this study was to
investigate the implementation and effect of how the Tax Planning (Tax Planning) in Efforts
to Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira International
Tbk.
The result showed that Tax Planning conducted by PT Akasha Wira International Tbk
has not been implemented properly, this can be seen from the persistence of the cost of taxexpenditures
that can still be maximized. Tax planning can still be maximized is considering
providing tax benefits are included in the payroll, this planning can save the tax burden of
4.5%. So that the tax burden can be saved then the company should consider providing tax
benefits to employees who entered into the payroll, thus increasing the operational costs of
salaries, by itself will reduce tax payable.
Keyword : Tax Planning, Equity, Income Tax, Efficiency.