Analisis Penerapan Perencanaan Pajak (Tax Planning) Pada PT Sumber Alfaria Trijaya Tbk Tahun 2022

Nadira Luthfia, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


One of the obligations of Indonesian citizens is to pay taxes. However, for companies, taxes are considered as expenditures that will reduce net profit. Therefore, companies can engage in tax planning to minimize the corporate tax burden. This research aims to analyze the implementation of tax planning efforts to reduce the corporate income tax burden carried out by PT Sumber Alfaria Trijaya Tbk in 2022. This study uses a descriptive method with secondary data from the financial reports of PT Sumber Alfaria Trijaya Tbk in 2022. The results of this research indicate that after implementing tax planning, several accounts can be optimized, including the accounts for employee salaries, wages, and welfare, as well as other miscellaneous expenses. Based on these findings, the net profit of PT Sumber Alfaria Trijaya Tbk experienced a decrease of Rp146,902 (in million rupiah), and the after-tax profit also decreased to Rp2,820,921.01 (in million rupiah).

Keywords


Tax Planning, Corporate Income Tax, Company Tax Burden

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References


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