Penerapan Tax Planning dalam Mengoptimalkan Beban Pajak pada PT Pertamina Geothermal Energy Tbk.

Rahmatu Azzahra, Ida Farida Adi Prawira, Memen Kustiawan

Abstract


Tax planning is a legal process for organizing financial and business affairs to minimize the amount of tax payable. The purpose of this study is to analyse the application of tax planning strategies as a potential for implementation by PT Pertamina Geothermal Energy Tbk. This study uses a descriptive approach to explore the application of corporate tax planning. The data used in this study are secondary data obtained from the financial statements of PT Pertamina Geothermal Energy Tbk in 2022 and 2023. The results of this study indicate a decrease in the tax burden of $2,042 in 2023 and $838 in 2022. This finding indicates that companies that implement tax planning systematically and integrate it with their business strategy can achieve greater efficiency in managing their tax obligations. Effective tax planning can help companies optimize compensation spending while minimizing income tax burdens for both the company and its employees.


Keywords


Optimization Tax Expenditure; Tax Planning; Tax Efficiency.

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References


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