Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal Journal of Financial and Tax
Tiara Setra Linuhung
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance

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Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy Tiara Setra Linuhung; Memen Kustiawan; Ida Farida Adi Prawira
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.434

Abstract

This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
Co-Authors Ida Farida Adi Prawira Kustiawan, Memen