Studi Perencanaan Pajak Sebagai Upaya Menekan Pajak Penghasilan Terutang pada PT Delta Djakarta Tbk

Dendi Mulyana, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


Tax planning is a possible approach that companies as taxpayers can use to diminish the amount of tax that must be paid to the state. The purpose of this study is to explore tax planning strategies that can be adopted by PT Delta Djakarta Tbk as a corporate taxpayer. This qualitative study uses a description method to comprehend the tax planning options available to businesses. The data is secondary information acquired from financial reports on the Indonesian Stock Exchange. This research relied on secondary data from corporate financial filings available on the Indonesia Stock Exchange. This company's tax planning strategy aims to reduce the tax burden as much as possible. According to the results of the study, PT Delta Djakarta may reduce IDR 1,979.00 million in tax payments in 2022 and IDR 3,191.00 million in 2021 by implementing a tax planning strategy. These findings demonstrate the beneficial impact of tax planning on liabilities. Corporate tax shows the company's attempts to maximize financial efficiency by utilizing applicable tax regulations. This study can provide more insight into how businesses manage tax issues in order to save money.

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References


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