Every tax payer, either personal or organization, where ever there are, they have an
obligation to pay taxes. The obligation is written within the law and have to obey by
all the tax payer without any exemption. Almost all tax payer tend to avoid the taxes
responsibility. This should be acted wisely hence prevented from all taxâs penalty.
Using a good tax management, tax payer can do a tax saving without any infringe of
the law regulation.
The aim of this article is to introduce a basic concept of tax management in
order to fulfill the right and obligation in taxes. Tax management will effective if it
was arranged according the tax planning which are followed the tax regulation (tax
avoidance) and without any tax evasion. The organized tax management should get a
back up from the management, carry on ledger and appropriate tax administrative.
Keywords: Tax management, tax avoidance, tax evasion
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