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