Analysis Tax Planning Analysis PT. X Based on PP 23/2018 (Case Study of PT. X Cosmetics Company)

Tax Planning, Efficiency tax payble

Abstract

This research aims to find out how tax planning is carried out by PT. X in 2023 and how much efficiency PT. X has by carrying out tax planning to minimize the tax payable. This type of research uses a case study approach model on just one taxpayer, namely PT. X cosmetic goods manufacturing sub-industry in 2022-2023. This research does not use a population or sample. The data collection technique is carried out by collecting data in the form of PT financial reports. The analysis method is used by analyzing in the form of tables and graphics, using narratives in accordance with existing theories, and then drawing conclusions. The results of this research show that the company will split its business in 2023, resulting in the amount of tax that must be paid being much more efficient than if the company does not split its business in 2023.