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ANALISIS PERENCANAAN PAJAK PENGHASILAN (TAX PLANNING) Ph 21 DALAM PERHITUNGAN LABA PADA PT.INDOMATRA BUSANA JAYA,DEPOK

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Tax planning is a great way that can be used by a company to follow tax regulations according to current tax law. The tax planning can increase e{Iciency of fund usage for the company, and at the same time. it does not violate tax law. This research was conducted in PT. Indomatra Busana Jaya. The goal of this research is to understand the tax planning policy implementation and comparison of company's revenue significancy level, and also comparison of company's tax cost after and before the implemation of tax planning ol Income tax Article 21. The research method used is descriptive method. Data analysis that was done using Polled Variance statistics with 95% confidence level, because variables that used are the same but the population or the samples are different, in other words, this condition took place in different period of time. Based on the research result, we can conclude that there was a saving on tax cost' with percentage level of 33.82%;29.620/o; 30.28%; 39.l{Vo; 27.57o/o. Based on statistic analysis, tax planning policy on lncome Tax Chapter 2l resulted in reduced amount ofcompany's fiscal revenue which directly affected company's tax cost level. Based on the hypothesis test, it proved that there was significanl difference on the company's revenue level. This was lound out after significance test conducted, where th1,ng = 3.30 > tt"u"r:2,306 and Ho was rejected.