Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa
Abstract
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin. By using the quantitative analysis method, this research finds out that calculation on tax burden payment is more costly, so it was reduced net profit after tax that gained by CV. Iqbal Perkasa. But, after using tax planning by maximized fiscal cost with gross up method, it could minimize tax liability. The research finds with a better tax planning in line with a gross up method, CV Iqbal Perkasa stated a better performance on tax efficiency by minimization of tax liability in current and future tax periods Key words: Tax Planning, Efficiency and Tax Liability
Moraref