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ABSTRAKSalah satu sumber pendapatan negara yaitu pajak. Pajak merupakan iuran yang bersifat wajib bagi setiap warga negara kepada negara. Bagi Wajib Pajak, pajak merupakan beban. Wajib Pajak dapat meminimalkan beban pajak dengan melakukan perencanaan pajak. Perencanaan pajak adalah langkah awal dalam manajemen pajak. Manajemen pajak merupakan sarana memenuhi kewajiban perpajakan dengan benar sesuai dengan peraturan perpajakan, tetapi jumlah pajak yang dibayarkan dapat ditekan seminimal mungkin untuk memperoleh laba dan likuiditas yang diharapkan.
Perencanaan pajak sangat berperan dalam meminimalkan pajak terutang. Penelitian ini dilakukan untuk mengetahui peranan perencanaan pajak pada PT. A yang dilakukan secara legal agar tidak merugikan negara dan perusahaan. Hasil penelitian menunjukkan bahwa perencanaan pajak sangat berperan dalam pajak penghasilan yang harus dibayar perusahaan.
ABSTRAKOne source of funding that the state taxes. Taxes is a compulsory fee for every citizen
to the state. For tax payers, the tax is a burden. Tax payers can minimize the tax
burden by making tax planning. Tax planning is first step in tax management. Tax
Management is a means to satisfy tax obligations correctly and according to tax regulation, but the amount of tax paid can be kept to a minimum to obtain the
expected profit and liquidity. Tax planning was instrumental in minimizing the tax payable. This research was conducted to determine the role of tax planning at PT.A is done legally so as not to harm the state and the company. The results showed that tax planning is very involved in the income tax to be paid company., One source of funding that the state taxes. Taxes is a compulsory fee for every citizen
to the state. For tax payers, the tax is a burden. Tax payers can minimize the tax
burden by making tax planning. Tax planning is first step in tax management. Tax
Management is a means to satisfy tax obligations correctly and according to tax
regulation, but the amount of tax paid can be kept to a minimum to obtain the
expected profit and liquidity. Tax planning was instrumental in minimizing the tax
payable. This research was conducted to determine the role of tax planning at PT.A is
done legally so as not to harm the state and the company. The results showed that tax
planning is very involved in the income tax to be paid company.]
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