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All Journal Amnesty: Jurnal Riset Perpajakan
Nasihah Fauzia
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance

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Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Nasihah Fauzia; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
Co-Authors Ida Farida Adi Prawira Memen Kustiawan