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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Maula Rofita
Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang
Economics, Econometrics & Finance

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Analisis efektifitas penerapan perencanaan pajak untuk meminimalkan beban pajak perusahaan (Studi pada PT Andalan Bisturi Pratama) Maula Rofita; Saman Saman
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v3i1.7767

Abstract

This study aims to evaluate whether the application of taxation has been implemented effectively and can minimize the tax burden. Data collection techniques were carried out by means of interviews and documentation. The analysis used is quantitative. From the results of the study, it was found that the application of tax planning carried out by the company was not effective because in the recognition of costs it was still using the accounting basis and not in accordance with the tax law. 
Co-Authors Saman Saman