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ANALISIS PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. PERKEBUNAN NUSANTARA VIII

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ABSTRACT THE IMPLEMENTATION ANALYSIS OF TAX PLANNING AS THE ATTEMPT TO MINIMIZE THE PAYMENT OF CORPORATE INCOME TAX ON PT.PERKEBUNAN NUSANTARA VIII By: Greefin Optryan Sijabat NIM: 1432173 The purpose of this research is to find out how the application of tax planning at PT Perkebunan Nusantara VIII company this research uses descriptive analysis method by using financial statement data in 2015 and also using literature study method and documentation method. The results of research and analysis indicate that the PT. Perkebunan Nusantara VIII company using tax planning policy in accordance with the scope of taxation legislation to minimize corporate tax payments. The result of the analysis show that the company imposes an uncollectible amount to a cost of Rp.9,424,218.188cand manangeing transactions that can not reduce revenue that has amount of Rp.41,250,812,634 and also pay employee pension contributions of Rp.112,800,624,282 which can add fiscal losses to be compensated on year 2016. Keywords : Tax Planning, Corporate Income Tax