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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS The International Journal of Business Review (The Jobs Review) Syntax Idea Jurnal Riset Akuntansi Politala Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi 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 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.
Evaluasi Strategi Perencanaan Pajak terhadap Penurunan Pajak Penghasilan Badan pada PT Sinar Eka Selaras Tbk Lingga, Angellee Gloria; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 2 (2025): Artikel Research Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i2.7419

Abstract

Perencanaan pajak merupakan salah satu strategi penting yang dilakukan perusahaan untuk menekan beban pajak secara legal dengan memanfaatkan ketentuan perpajakan yang berlaku. Tujuan penelitian ini adalah untuk mengkaji penerapan perencanaan pajak pada PT Sinar Eka Selaras Tbk sebagai upaya menekan beban pajak secara legal. Data diperoleh melalui studi dokumentasi laporan keuangan dan kajian literatur terkait teori perencanaan pajak. Analisis difokuskan pada identifikasi akun yang dapat dioptimalkan sesuai peraturan perpajakan, diikuti penerapan koreksi fiskal untuk meminimalkan kewajiban pajak penghasilan secara sah. Hasil menunjukkan bahwa perencanaan pajak efektif menurunkan beban pajak, dengan penghematan signifikan pada tahun 2024 dan 2023. Temuan ini memberikan bukti empiris bahwa perencanaan pajak dapat menjadi alat efektif bagi perusahaan retail dalam mengelola beban pajak secara legal dan efisien.
Strategi Optimalisasi Pengurang Fiskal Dalam Menekan Beban Pajak Penghasilan: Studi PT Indo Kordsa Tbk Agisti, Chika Almalia; Perwira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.670

Abstract

This study aims to analyze tax planning as an effort to reduce the income tax payable of PT Indo Kordsa Tbk. The research employs a qualitative approach with a descriptive method through the analysis of secondary data in the form of the company’s 2024 financial statements obtained from the Indonesia Stock Exchange. Data collection techniques were carried out through documentation and literature review to obtain information related to financial reports and tax planning concepts. During the analysis process, several assumptions were also applied due to the unavailability of complete detailed information in the company’s financial statements. The findings indicate that several accounts—such as employee welfare expenses, entertainment and donation expenses, and other operating expenses—can be further optimized through legal and compliant tax planning strategies. The implementation of these strategies succeeded in reducing the income tax burden by 153,302 USD in 2024 and 225,875 USD in 2023, ultimately increasing the company’s profit for the year. This research is expected to be beneficial for companies and practitioners in optimizing fiscal deductions, as well as enriching academic understanding for the development of future studies related to tax planning.
Co-Authors Agisti, Chika Almalia 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 Lingga, Angellee Gloria Natawiria, Muhammad Dava Nur Apandi, R Nelly Nurdiani, Anny Perwira, Ida Farida Adi Rozmita Dewi Yuniarti, Rozmita Dewi Saepudin, Didin Sofia, Khalida Sofia SRI RAHAYU Yoga Yuniadi