Kebijakan Perencanaan Pajak (Tax Planning) untuk Penghematan Jumlah Pajak Penghasilan pada PT. Industri Karet Nusantara Tanjung Morawa Medan

Abstract

The purpose of this study is to determine whether the tax planning policy (tax planning) can save the amount of income tax at PT. Nusantara Rubber Industry. The type of research conducted in this study is descriptive research, the type of data used, namely the qualitative data and quantitative data, the data source used is secondary data. Data collection techniques in this study is documentation, data analysis techniques used, namely quantitative descriptive techniques without using statistical analysis. The results showed that PT. Nusantara Rubber Industry has not implemented tax planning policy to the maximum extent, that is, it has not applied the decreasing balance method and has not minimized the corporate income tax rate with the tax facility of Income Tax Article 31 E. The amount of income tax saving after tax plannning policy is 23% from income tax before policy Tax planning.