Mohammad Agus Ismail


This research represent research of case study at PT. Pesona Remaja Malang with title Applying Of Tax Planning Of Income Company at PT. Pesona Remaja Malang. Target of this research is to know the level of accounted by debt tax company before and after conducting tax planning of income, and also know problems of taxation which is facing by company by searching trouble-shooting pursuant to law taxation theory going into effect. In this research, the needed files are company financial statement report for example, that are; statement of cost of goods sales, balance sheet report, loss and profit report. Analysing using for example, that are; 1. Analysing and conducting calculation of income tax owe to pass reconciliation, 2. Identifying fiscal costs of company, 3. Analyzing and solving problem tax planning of fiscal costs so that can be tapered down to profit hit tax, 4. Applying tax planning strategy to company, 5. Conducting calculation of income tax through tax planning, 6. Comparing the level of thrift of tax before and after conducting tax planning. From result of analysis above, level of net profit before tax, company had changed commercially Rp 821.752.667,- becoming Rp 906.247.137,- after existence of fiscal correction and become Rp 873.336.199,- after conducted tax planning. Of course this matter influence the level of paid by debt tax company, commercially Rp 229.025.800,- and fiscally Rp 254.374.141,- becoming Rp 244.500.860,- after existence of tax planning. Thus, company had conducted tax saving equal to Rp 9.873.281,-. This tax saving represent company income which do not be imposed by tax, because this result represent process calculation of income after tax imposed. Pursuant to conclusion above, writer concluding that tax planning can be calculated to through costs exist in company financial statement by conducting fiscal correction costs which in taxation may not be tapered down to earning before tax. So that with existence applying of tax planning is able to minimize the level of tax owe to be paid by company or equally that company had conducted tax saving.


Keyword : Perencanaan pajak dan Penghematan pajak


Perencanaan pajak dan Penghematan pajak