Analisis Penerapan Perencanaan Pajak sebagai Upaya Menekan Beban Pajak pada PT Ace Hardware Indonesia, Tbk.

Muhamad Farhan Lazuardian, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


Tax planning is an effort to reduce or minimise the tax burden that must be paid to the state so that the tax paid can be reduced to a minimum. The purpose of this study is to analyse tax planning strategies that can be carried out by PT Ace Hardware Indonesia, Tbk. in 2023 and 2022. This research uses a qualitative approach with descriptive methods. The data used is secondary data obtained from the company's financial statements obtained through the Indonesia Stock Exchange website. The results showed that PT Ace Hardware Indonesia, Tbk. was able to save corporate income tax in 2023 and 2022 of Rp 2,013,704,764 and 2,040,058,517 respectively by optimising several accounts. The decrease in tax expense certainly affects the decrease in profit or profit from the company's operations.

 


Keywords


Tax planning; tax burden; corporate tax income

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References


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