Eddy, Endah Purnama Sari (2017) Comparative Analysis of Tax Planning Implementation to Income Tax Payment on Company X. International Journal of Business, Economics and Law, 13 (1). pp. 27-31. ISSN 2289-1552
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Abstract
This study aimed to analyze how tax planning make the company’s tax liabilities getting smaller. This tax planning showed by deductible expenses which related to 23 article of income tax. Samples were taken by using purposive sampling method. The sample used is a company engaged in trading sectors and has gross income over Rp 4.800.000.000 per year. Paired T-Test model used in this study as a model of data analysis. The results by financial and statistics showed that tax planning showed by deductible expenses make the company’s tax liabilities getting smaller.
| Item Type: | Article |
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| Uncontrolled Keywords: | Tax Planning, Deductible Expense, 23 Article of Income Tax, Tax Liabilities |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 08 Sep 2021 02:12 |
| Last Modified: | 08 Sep 2021 02:12 |
| URI: | http://repository.maranatha.edu/id/eprint/27771 |
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