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ANALISIS PERENCANAAN PAJAK PENGHASILAN BADAN MELALUI KEBIJAKAN REVALUASI ASET TETAP (PMK RI NOMOR 191) PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT ANALYSIS OF CORPORATE INCOME TAX PLANNING THROUGH A POLICY OF REVALUATION OF FIXED ASSETS (PMK RI NOMOR 191) IN STATED-OWNED ENTERPRISES OF THE BANKING SECTOR LISTED ININDONESIA STOCK EXCHANGE Written by: Angelisa Beatric NIM: 1332181 This study aimed to determine the application of corporate income tax planning through a policy of revaluation of fixed assets (PMK RI No.191) The method used in research was descriptive method of data obtained through the actual circumstances, and the proceed with verification analysis, then concluded. The population of this research was State-Owned Enterprises listed on the Indonesia Stock Exchange that revaluation of assets using the latest tax incentive policy opportunities set 2015.The sample of this research was the Company's Financial Statements SOE Banking Sector Years 2014 and 2015. The results of each study companies had different results. From the results of hypothesis testing average difference (difference test) as well as the significance test (t test), showed where t count