PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW

Abstract

Income tax is an expense that must be paid by the taxpayer to the State because of the
income that the taxpayer earns. For taxpayers, the amount of tax expense is as little as
possible. By utilizing the tax collection system which is a self assessment system,
taxpayers can calculate their own income tax amount that must be paid to the State so
that the taxpayer's business arises to minimize the tax expense on income owed. The
purpose of this research is to find out the taxpayer's efforts in minimizing the income
tax payable which can be done by applying income tax management in accordance with
its functions namely tax planning, tax organizing, tax leading and tax controlling. In
this research, tax planning is carried out by the author by analyzing whether there are
costs that were previously not deductible to be deductible, analyzing whether there is
income that was taxable can be changed to non taxable. Tax organizing, tax leading
and tax controlling are tax management functions that support the effectiveness of the
implementation of income tax management in minimizing the income tax expense.