Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy

Tiara Setra Linuhung (Universitas Pendidikan Indonesia)
Memen Kustiawan (Universitas Pendidikan Indonesia)
Ida Farida Adi Prawira

Journal of Financial and Tax
Vol 4 No 1 (2024): Journal of Financial and Tax

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