Analisis Penerapan Tax Planning dalam Rangka Mengoptimalkan Pajak Penghasilan (PPh) Badan

Tax is a state obligation and devotion to the active role of citizens and other community members to finance various purposes such as construction of a national state whose implementation is set in the Constitution. By contrast, in the business world, tax is a source of expenses without reward obtained directly. Therefore, in terms of paying taxes, usually the company seeks to have the minimum amount of tax expenditures. One of many ways that commonly used by a lot companies to be able to make tax expenditures as minimum as it could be is to implement tax planning. With a well and proper tax planning, then the company will be able to meet its tax obligations completely, correctly and timely with the optimal number of taxable income, so that the company can avoid the waste of resources. The study was conducted in PT. Cipta Semula located in South Tangerang, Banten. The main objective of this study was to determine the efficiency of Taxable Income (PKP) companies before and after the implementation of tax planning. The research method used is the case study method with descriptive approach. Based on the analysis, by applying the tax planning which is made with reference to Law No. 36 of 2008 in particular article 6 & 9, there was a decrease in taxable income of companies after doing tax planning. With the increasing costs that company’s covered then automatically profit will decrease, therefore the taxable income of the company will also decrease.