Penerapan Tax Planning dalam upaya minimalkan pembayaran pajak penghasilan pada PT.Samudera indonesia samarinda --

ABSTRACT

RizaAgusSetyadi, 2013 "Application of Tax Planning Effort to

Minimizing of Payments For Income Tax Expense at PT Samudera Indonesia".

Under guidance of Mr. Fatahul Rahman, SE., M.Si as the first advistor and Mr.

Lewi Patabang, SE. MM as the second advisor.

In order to minimize tax payments especially by corporate tax payers

consistent technique for the tax calculation permitted by the regulations

and legislation in force. The aim is to get information about effect before and

after implementation of tax planning on corporate income tax calculation for the

pressure to a minimum payment of tax burden.

Tax planning is the systematic analysis of deferring tax options aimed

at the minimization of tax liability in current and future tax periods.

In collecting the data, the author did some interview, observation,

documentation and studying the source of books (literature).

The analysis instrument that is used are the tax laws and the methods of

case analysis.

The conclusion of this last assigment is minimizing income taxes using

the concept of proper tax planning and compliance with tax laws in PT

Samudera Indonesia would reduce income tax payments amounted to Rp.

122.961.873,35 this is certainly and advantage for the company more.