ANALISIS OPTIMALISASI PERENCANAAN PAJAK PENGHASILAN DALAM RANGKA PENGHEMATAN ARUS KAS KELUAR

Sari

ABSTRACT
This study aimed to analyze the outflow of savings as a result of optimization of
income tax planning of the company research method used is descriptive method.
This method in accordance with the purpose of this study was to depict or describe
the properties of a situation and seek answers to the problems that have been
identified in parts of the formulation of the problem. The results of this study
showed that companies need to optimize the planning of income tax on the posts
of income and expense, so the taxable income to be paid by the company to be
smaller than it should be. After analysis of tax planning by the author based on the
Rule of Law taxation, companies can save on tax payments in a way that is legal.

Keywords: Tax, Income Tax Planning.