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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS The International Journal of Business Review (The Jobs Review) Syntax Idea Jurnal Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Journal of Financial and Tax Jurnal Administrasi Publik dan Bisnis (JaPaBis) Jurnal Audit dan Perpajakan 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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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK Cahyaningtyas, Rahmayanti; Adi Prawira, Ida Farida; Kustiawan, Memen
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.689

Abstract

This study aims to analyze the implementation of tax planning as an effort to improve Corporate Income Tax efficiency at PT Yupi Indo Jelly Gum Tbk. This research employs a descriptive qualitative method with a case study approach, utilizing secondary data from the Annual Financial Reports for the fiscal years 2023 and 2024. The analysis focuses on the fiscal reconciliation of entertainment expenses, donations, and financial expense, which significantly contribute to positive fiscal corrections. The results indicate that prior to tax planning, the company bore a higher tax expense due to expenses classified as non-deductible. By implementing tax strategies, specifically create of a Nominative List for entertainment expenses, aligning donations with the criteria of Government Regulation No. 93 of 2010, and proving the business purpose of loan funds (tracing) to satisfy the 3M principle, these expenses were successfully reclassified as deductible expenses. The simulation results demonstrate that these strategies generated tax savings of IDR 244,769,140 in 2023 and IDR 790,359,240 in 2024. This study concludes that legal tax planning is effective in optimizing tax liabilities while maintaining compliance with applicable tax regulations.
Co-Authors Agus Widarsono Amalia, Nadya Rizki Aziza, Shifa Miarti Cahyaningtyas, Rahmayanti Didin Saepudin 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 Lingga, Angellee Gloria Natawiria, Muhammad Dava Nur Apandi, R Nelly Nurdiani, Anny Rozmita Dewi Yuniarti, Rozmita Dewi Sofia, Khalida Sofia SRI RAHAYU Yoga Yuniadi