Perencanaan Pajak Penghasilan Pasal 21 Untuk Meminimalisir Pajak Penghasilan PT. Cahaya Mandiri (Rumah Sakit Mata SMEC) Medan

Abstract

The purpose of this study is to find out how to minimize the current finances if Article 21 of the Income Tax Planning is carried out by the company PT. Cahaya Mandiri (SMEC Eye Hospital) Medan. This type of research uses qualitative data analysis methods (using analysis), where this method collects, collects, interprets, and analyzes data so as to provide complete information for the factors that influence tax planning 21 with Corporate Tax. The sample used is very representative (representative). In this study the data used are secondary data, where secondary data is derived from documented company data. This data is obtained from companies relating to Tax Planning and Income Tax article 21. The results of research conducted at PT. Cahaya Mandiri (SMEC Eye Hospital) Medan in 2015 to 2017 can be minimized by 1.10%.In 2015 the income tax was minimizedat Rp. 28,634,375, in 2016 a total of Rp. 69,591,750, and in 2017 Rp.154,905,445.The purpose of this study is to find out how to minimize the current finances if Article 21 of the Income Tax Planning is carried out by the company PT. Cahaya Mandiri (SMEC Eye Hospital) Medan. This type of research uses qualitative data analysis methods (using analysis), where this method collects, collects, interprets, and analyzes data so as to provide complete information for the factors that influence tax planning 21 with Corporate Tax. The sample used is very representative (representative). In this study the data used are secondary data, where secondary data is derived from documented company data. This data is obtained from companies relating to Tax Planning and Income Tax article 21. The results of research conducted at PT. Cahaya Mandiri (SMEC Eye Hospital) Medan in 2015 to 2017 can be minimized by 1.10%.In 2015 the income tax was minimizedat Rp. 28,634,375, in 2016 a total of Rp. 69,591,750, and in 2017 Rp.154,905,445.