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All Journal Jurnal Visi Manajemen (JVM) Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Alvira Zahra Siregar
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Perencanaan untuk Penghematan Beban Pajak PPh Badan Sesuai Undang-Undang No.7 Tahun 2021 pada CV Sukses Mitra Sejahtera Alvira Zahra Siregar; Syamsul Bahri Arifin
Jurnal Visi Manajemen Vol. 11 No. 3 (2025): September : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i3.873

Abstract

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.
Perencanaan Pajak PPh Badan untuk Efisiensi Beban Pajak Perusahaan pada CV Sukses Mitra Sejahtera Alvira Zahra Siregar; Syamsul Bahri Arifin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.191

Abstract

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.
Co-Authors Syamsul Bahri Arifin