Analisis Perencanaan Pajak Dalam Upaya Meningkatkan Efisiensi Beban Pajak Penghasilan Badan PT Garudafood Putra Putri Jaya Tbk

Ivana Rosa Purbaningrum, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


This research aims to understand how tax planning, implementation of tax obligations and tax control at PT Garudafood Putra Putri Jaya Tbk. The type of research in analyzing the tax planning of PT Garudafood Putra Putri Jaya Tbk is descriptive-analytical with a case study approach. The company has implemented tax planning under applicable tax laws. These actions include bookkeeping, registration as a taxpayer, and timely payment. However, some costs can be deducted, including costs related to income generation, business activities, and maintenance costs of fixed assets. Analysis of the company's financial statements shows several tax planning strategies that can be implemented, such as reducing the acquisition of fixed assets to reduce corporate income tax, changing company policies regarding the acquisition of associate shares so that they do not exceed 25%, and taking advantage of in-kind tax exemptions for canteen facilities with certain conditions. By implementing this strategy, companies can optimize their net profit through efficient reduction of tax liabilities under applicable tax regulations.

 

 


Keywords


Tax planning, efficiency, income tax expense.

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References


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