Analisa Tax Planning Dengan Pemilihan Tarif Pajak Penghasilan (PPh) Badan PT Agp

Abstrak

This research was conducted at PT AGP with the aim
of finding out which use of the optimal income tax
rates. The research method used in this research is
descriptive qualitative research.
The conclusion obtained from this study for the
optimal calculation of the corporation's income tax
for 2018-2019 for PT AGP is the tax non-tax incentive
based on article 17 based on Law Number 36 Year
2018 regarding the Corporate Income Tax payable of
0.00- or nothing. Whereas if PT AGP during 2018-
2019 used the tax rate compensation of the
outstanding corporate income tax paid for the year
2018 yielded 10,489,428 and for 2019 the paid tax
generated 31,705,366.00.
PT AGP should study the applicable Taxation Law so
that it can choose a more optimal corporate income
tax rate. If PT AGP chooses non tax incentive rates or
Article 17 tariffs according to Law Number 36 of
2008, the things that must be considered are Article
17 tarifs (Law Number 36 Year 2008) taking into
account costs and certainly paying attention to fiscal
corrections to costs in the Financial Statements other
than Article 17 tarif (Law Number 36 Year 2008) can
compensate for business losses to the following year.