Implementasi Tax Planing Sebagai Upaya Optimalisasi Dalam Penghematan Pajak Penghasilan Badan Pada Masa Pandemi (Studi Kasus Pt. Semen Indonesia Persero, Tbk)

Abstract

With the existence of tax planning can save the burden of income tax that must be paid. This research aims to explore and outline the effectiveness of government policies during the pandemic and understand the strategy  of PT.  Semen lndonesia (Persero), tbk in implementing tax planning as an effort in saving corporate income tax. This study used a descriptive qualitative approach. With the collection of data through observations, interviews and company financial statements in 2020 and 2021 as a comparison in the distribution of tax-related regulatory changes issued by the government during the pandemic.  So that in this study provides results by always updating the latest information regarding changes in tax regulations in its implementation of income tax savings of PT. SIG can lower the installment of income tax paid in a certain period to the state by 189,583 (in millions of rupiah). With the current tax burden reviewed, it is worth 907,965 in 2020 and 718,383 in 2021 (expressed in millions of rupiah) so that tax planning is followed by changes in government regulations during the pandemic, it will streamline tax planning and stabilize the company's cash flow.