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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS The International Journal of Business Review (The Jobs Review) Syntax Idea Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Administrasi Publik dan Bisnis (JaPaBis) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Audit, Pajak, Akuntansi Publik
Kustiawan, Memen
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Journal : Amnesty: Jurnal Riset Perpajakan

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Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization Khoirunnisa, Novita; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16989

Abstract

Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk Junyes, Hendy Rizki; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.17045

Abstract

This study aims to analyze tax planning strategies to minimize the corporate income tax expense at PT Ramayana Lestari Sentosa, Tbk by utilizing legal tax deductions according to Indonesian tax regulations. The research employs a qualitative descriptive approach, using the company’s annual financial statements from 2022 and 2023 as the primary data source. Through detailed analysis of the income statements and fiscal reconciliation reports, the study identifies deductible expenses that can be strategically allocated to reduce taxable income and, consequently, tax expenses. The findings reveal that reallocating certain costs—such as donations, entertainment, employee welfare, research and development, scholarships, internships, and training—into tax-deductible categories effectively reduces the tax expense. Specifically, the company was able to lower its income tax expense by approximately IDR 2.826 billion in 2022 and IDR 1.433 billion in 2023. These tax savings were achieved by optimizing cost allocations in compliance with prevailing tax laws, including Indonesian Law No. 36 of 2008, which allows deductions for costs related to social infrastructure and human resource development. The study highlights the importance of tax planning as a legal method for companies to manage tax liabilities without violating tax regulations. This research contributes practical insights for corporate tax management, demonstrating that strategic allocation of deductible expenses can significantly impact the company’s financial performance by reducing tax burdens. Ultimately, effective tax planning enhances corporate efficiency and compliance, supporting sustainable business growth.
Co-Authors Agus Widarsono Amalia, Nadya Rizki Aziza, Shifa Miarti Evianti, Dessy Fadilla, Nadyanti Fauzia, Nasihah Fauziah, Nur Israq Fitriana Ida Farida Ida Farida Adi Prawira Ikin Solikin Junyes, Hendy Rizki Kaloko, Hairiah Khoirunnisa, Novita Kusumojati, Putri Pramestiwi Natawiria, Muhammad Dava Nur Apandi, R Nelly Nurdiani, Anny Rozmita Dewi Yuniarti, Rozmita Dewi Saepudin, Didin Sofia, Khalida Sofia SRI RAHAYU Yoga Yuniadi