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PERBEDAAN PAJAK PENGHASILAN SEBELUM TAX PLANNING DAN SESUDAH TAX PLANNING PADA PT. ANTA EXPRESS TOUR AND TRAVEL SERVICE TBK

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ABSTRAC DITTERENCES INCOME TAX BEFORE TAX PLANI'ING AIID AI'TER TAXPLANNING AT PT. AIYTA E)(PRESS TOI,'RAI{D TRAVEL SERVICE TBIC By: Silitonga Magdalena Lyberviant The purpose of this research is to have a clear picture of Tax planning policy to adjust revenue and expense in the income tax calculation performed on pT. Anta Express Tour and Travel Service Tbk based on taxation legislation in force today. In writing this essay the author uses descriptive method, this technique of interviews with several people in different times. Theq collect data, organizl dat4 intelp- rct dat4 analyzing data, providing complete information for solving problems. The author conducted rcsearch at pt. Anta Exprcss Tour and Trave-i Service Tbk starting from November 2010 until April 201 t. Tax Planning is pan of the tax managemenL Tax planning is a legal effort that can be done by the tax payer for the savings (rcduction) to tax. Tax planning policy conducted in 201 l, is to maximize the fiscal burden is a burden to collecl obtain, and maintain irrcome. Namely salaries and allowances, transportation and travel, dues and membenhips, faining and workshops. Tax Planning steps that have been taken to produce cash savings ofRp.960 565 710. If no Tax Planning company must pay income tax of Rp. 2107314160. Tax Planning And after implementing the company only pays income tax of Rp. I146748450. need to be considercd in Tax planning is ihe management must fully understand the tax laws in force and always follow the ihanges and development.