ANALISIS PERENCANAAN PAJAK UNTUK MEMINIMALKAN JUMLAH PAJAK PENGHASILAN PADA KUD BINA KARYA

Abstract

The study aims to see if applied tax planning could minimize the amount of income tax on a KUD Bina Karya. The research method used is a descriptive method. This research data is primary and secondary data. The data-collection techniques used are interviews, documentaries and observations. The data analysis technique used is by comparing tax planning on a work cud with pohan theory and by comparing tax implementation with a work KUD can minimize the amount of income tax.

Research shows that the application of tax planning to the work was already efficient. Because all of the elements in the pohan theory have already been applied to the work of master builders and tax planning has been able to minimize the amount of income tax.