Educoretax
Vol 5 No 2 (2025)

Tax management in the information technology sector: Case study of PT AAS

Herdianti, Alisha Savina (Unknown)
Adriani, Marisa (Unknown)
Cahyatyasma, Damaris (Unknown)
Alifianti, Maisah Zulfa (Unknown)
Kamilia, Andini Dwi (Unknown)
Wijaya, Suparna (Unknown)



Article Info

Publish Date
02 Mar 2025

Abstract

This study explores the tax management scheme implemented by PT AAS, a company operating in the IT sector, to optimize its tax liabilities while adhering to Indonesian tax regulations. The research investigates the company's tax planning strategies, internal policies, and the effectiveness of its tax management practices. The company has participated in tax amnesty programs but has not yet utilized tax incentives for research and development investments. The study highlights the company's effective internal tax reporting and payment procedures, which are managed without external tax consultants due to the company’s size. Challenges such as late tax reporting due to delayed payments from clients are addressed through internal financial management strategies. Overall, the research underscores the importance of meticulous tax planning and management in ensuring regulatory compliance and optimizing tax liabilities. This case study provides insights into how PT AAS navigates the complexities of tax regulations and maintains a commitment to effective tax management practices

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Journal Info

Abbrev

educoretax

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...