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ANALISIS PENERAPAN PERENCANAAN PAJAK ATAS PROGRAM BIAYA KESEJAHTERAAN KARYAWAN UNTUK MEMINIMALKAN BEBAN PAJAK TERHUTANG WAJIB PAJAK BADAN PADA PT.PERKEBUNAN NUSANTARAVIII BANDUNG

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ABSTRACK ANALYSIS OF THE IMPLEMENTATION OF TAX PLANNING ON EMPLOYEE WELFARE COSTS TO MINIMIZE THETAX BURDEN PAYABLE CORPORATE TAXPAYERS AT PT.PERKEBUNAN NUSANTARA VIII BANDUNG Arranged by: Ririn Miarty Sihotang NIM : 1432212 This research aims to find out how the application of tax planning on employee welfare costs program to minimize the tax burden indebted taxpayer body at PT.Perkebunan Nusantara VIII Bandung. The types of data used is secondary data. The population used is the financial statements and as sample is the income statement period 2014 and 2015. The data obtained comes from the financial and accounting section. Data collection is done by interview, documentation and literature study. Tax planning applied by PT.Perkebunan Nusantara VIII Bandung to minimize the company’s tax burden related to employee welfare by providing tax allowance article 21 employees, providing employee benefits, Old Age Insurance and lodging and travel. The different between the tax burden in2014 relating to the welfare costs of employees before and after the implementation of tax planning is Rp. 113.751.040.329 – 58.982.347.228, thus saving tax expense of Rp. 54.768.693.101. While in 2015 PT.Perkebunan Nusantara VIII Bandung minus Rp.122.470.146.381. It is that 2015 PT.Perkebunan Nusantara VIII Bandung does not need to pay taxes and losses will the rest of the result of activities before tax will be covered by profits to be obtained in the next year. Based on the research result, it can make conclusion that PT.Perkebunan Nusantara VIII Bandung has implemented tax planning well, that is by maximizing deductible expenses of employee fringe benefits to deduct the company gross income so that it can minimize company tax burden without violating any prevailing laws. Key word : Tax burden, Employee fringe benefits, Tax planning