IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY

IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK

Authors

  • Dini Vientiany Universitas Islam Negeri Sumatera Utara
  • Adisty Aulia Zahra Universitas Islam Negeri Sumatera Utara
  • Aulia syahfitri Universitas Islam Negeri Sumatera Utara
  • Widya Anggraini Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.61722/jemba.v1i2.223

Abstract

The aim of this research is to examine the implementation of income tax as a strategy to save tax payments and find out how this implementation can help people save on tax costs. This research uses qualitative research with a case study approach. The case study approach was chosen because it gives researchers the ability to understand in depth the implementation of income tax as a strategy to save tax payments in a specific context. This research shows that income tax savings strategies can be implemented effectively by taxpayers with various profiles. Implementation of this strategy can provide significant benefits for taxpayers and contribute to optimizing state revenues through income tax. It is important for the government to increase outreach and education about income tax savings strategies, as well as providing easy access to tax information for taxpayers.

References

Anhar Suhfi. “IMPLEMENTASI TAX PLANNING UNTUK MENGHEMAT PAJAK PENGHASILAN TERUTANG PERUSAHAAN PADA PT BUKIT ASAM (PERSERO) TBK.,” 2018.

DEWI, S. “PENERAPAN STRATEGI PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN (Studi Kasus Pada PT. Dinamika …,” 2023. http://repository.uin-suska.ac.id/73974/%0Ahttp://repository.uin-suska.ac.id/73974/2/SKRIPSI SILVANA DEWI.pdf.

Ernawati, Eno, and Sugiyanto Ketut Sunarta. “‘Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak Perusahaan Pada Pdam Tirta Kahuripan Kabupaten Bogor Periode 2016.’” Jurnal Online Mahasiswa (JOM) Bidang Akuntansi 5.1, 2019.

Fadilla, Nadyanti, Ida Farida Adi Prawira, and Memen Kustiawan. “Tax Planning Atas Pajak Penghasilan Badan Pada Pt Unilever Indonesia, Tbk.” Journal of Management and Innovation Entrepreneurship (JMIE) 1, no. 2 (2024): 269–75. https://doi.org/10.59407/jmie.v1i2.413.

Farozji, Moch. “Fakultas Ekonomi Dan Bisnis Universitas Nusantara Pgri Kediri 2022,” 2022.

Hayam, Universitas, and Wuruk Perbanas. “STRATEGI PERUSAHAAN DALAM PENGHEMATAN PAJAK” 2 (2022): 24–32.

Nasir, et, Al. “ANALISIS STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN PADA PT PRIMA ARMADA RAYA” 9 (2023): 356–63.

Rioni, Yunita Sari dkk. “Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan PembRioni, Y. S. Dkk. (2019). Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak Pada Yayasan Kurnia. Jurnal Perpajakan, Vol. 1 No.(2.” Jurnal Perpajakan Vol. 1 No., no. 2 (2019): 5673.

Syakura A. A., Naruli A., Kusumaningarti M., Rahayu P. “Penerapan Perencanaan Pajak Penghasilan Badan Sebagai Strategi Penghematan Pembayaran Pajak Pada Yayasan Pendidikan.” Jurnal Pajak Indonesia vol.7,No.2, (2023), (2023): 18–24.

Wibow, Putri Fransisco. “IMPLEMENTASI TAX PLANNING (PERENCANAAN PAJAK) PAJAK PENGHASILAN 21 DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN PAJAK PADA PT INDO PRIMA BEEF DI LAMPUNG.” Paper Knowledge . Toward a Media History of Documents, 2019.

Downloads

Published

2024-06-21

How to Cite

Dini Vientiany, Adisty Aulia Zahra, Aulia syahfitri, & Widya Anggraini. (2024). IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 480–490. https://doi.org/10.61722/jemba.v1i2.223

Issue

Section

Articles