ANALISIS PENERAPAN �TAX PLANNING� SEBAGAI UPAYA MEMINIMALKAN PEMBAYARAN BEBAN PAJAK PENGHASILAN PERUSAHAAN (STUDI KASUS PADA PT.PERKEBUNAN NUSANTARA III PERSERO)

• Main Authors: , EMYA MEILIZA SEBAYANG, , Drs.M.Irfan Nursasmito,M.si.Ak.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/121046/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=61089
• Institution: Universitas Gadjah Mada

This research aims to prove whether there is a difference in amount of taxes that must be paid before Tax Planning and after Tax Planning and to prove whether the implementation of tax planning can contribute in saving the amount the tax burden borne by the company. This paper use descriptive research that aims to describe the facts that occurred in the field of research related to the object. The Companies that become the object of research is PT.Perkebunan Nusantara III (Persero) which located in Medan, North Sumatra. PT.Perkebunan Nusantara III (Persero) was a plantation company that produce palm oil and latex . The focus of this research is the tax planning that applied in the Company to reduce the expense of the Company's income tax. The results of this study indicate that if PT.Perkebunan Nusantara III (Persero) application of Tax Planning it can reduce and save the amount of Income Tax to be deposited into the State enterprise and the corporate profits can also increase.