Analisis Penerapan Perencanaan Pajak (Tax Planning) Pada PT Mitra Adiperkasa Tbk Tahun 2023

Tiara Putrirury Alamanda, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


This research examines the implementation of tax planning strategies at PT Mitra Adiperkasa Tbk, a leading retail company in Indonesia, and its impact on corporate income tax liabilities. Through a descriptive method utilizing secondary data from the company's financial reports for2022 and 2023, this study analyzes the company's strategic use of legal tax loopholes to optimize tax expenses. The findings indicate that effective tax planning significantly reduced the company's tax burden, demonstrating a decrease from Rp 857.602 million to Rp 855.446 million after tax planning strategies were applied, resulting in a tax savings of Rp 2.156 million for 2023. The research underlines the importance of proactive tax management in enhancing corporate profitability and compliance with tax regulations, while also highlighting the potential for further tax savings beyond the accounts analyzed in this study.

Keywords


Tax planning, corporate income tax, income tax expense

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