TAX PLANNING AND ITS LEGALITY
Universitas Bhayangkara Surabaya
Universitas Bhayangkara Surabaya
DOI:
https://doi.org/10.56943/jcj.v1i1.14Paying taxes is the duty of every citizen, within the framework of participation in nation to build the obedience in paying tax. However, on the other hand, as citizens (taxpayers) will miss some of the "wealth". Therefore, how taxpayers remain obedient in carrying out tax obligations within the minimum tax burden Planning is a tool that allows the taxpayer to provide a minimum tax payment plan. Tax planning means planning each event and transaction which supported by its accounting policies in order to reduce the tax burden in minimized amount. Furthermore, it did not violate the tax laws.
Keywords: Legality Taxpayer Tax Planning
Brotodihardjo, R. Santoso. Pengantar Ilmu Hukum Pajak. Bandung: Refika Aditama, 1995.
Hidayat, Nur. “Menelusuri Tax Planning Dalam Kerangka Undang-Undang.” Jurnal Perpajakan Indonesia, 2000.
Kadariyanty, Jofita Meida, Dwi Suhartini, and Tamadoy Thamrin. “Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010).” AKRUAL: Jurnal Akuntansi 4, no. 1 (October 8, 2012): 19. https://doi.org/10.26740/jaj.v4n1.p19-34.
Lumbantoruan, Sophar. Akuntansi Pajak. Grasindo, 1996.
Mohammad, Zain. Manajemen Perpajakan. Jakarta: Salemba Empat, 2003.
Nugraha, Eha, Veranda Aga Refmasari, and Alif Ilham Akbar Fatriansyah. “Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study).” Journal of Economics, Business, & Accountancy Ventura 23, no. 3 (March 31, 2021): 426–40. https://doi.org/10.14414/jebav.v23i3.2481.
Oktariani, Fitri, and Putu Indrajaya Lembut. “Tax Avoidance Sebagai Latar Belakang Dalam Memanfaatkan Tax Deductible Expense (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI).” InFestasi 14, no. 2 (January 26, 2019): 154. https://doi.org/10.21107/infestasi.v14i2.4860.
Suandy, Erly. Perencanaan Pajak. Salemba Empat, 2003.
