IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK

Dini Vientiany
Adisty Aulia Zahra
Aulia syahfitri
Widya Anggraini

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 1 No. 2 (2024): Juli

The aim of this research is to examine the implementation of income tax as a strategy to save tax payments and find out how this implementation can help people save on tax costs. This research uses qualitative research with a case study approach. The case study approach was chosen because it gives researchers the ability to understand in depth the implementation of income tax as a strategy to save tax payments in a specific context. This research shows that income tax savings strategies can be implemented effectively by taxpayers with various profiles. Implementation of this strategy can provide significant benefits for taxpayers and contribute to optimizing state revenues through income tax. It is important for the government to increase outreach and education about income tax savings strategies, as well as providing easy access to tax information for taxpayers.