Penerapan Perencanaan Pajak Penghasilan Badan sebagai Strategi Penghematan Pembayaran Pajak pada Yayasan Pendidikan

Authors

  • Alawiya Ashara Syakura Universitas Islam Kadiri
  • Akhmad Naruli Universitas Islam Kadiri
  • Puji Rahayu Universitas Islam Kadiri

DOI:

https://doi.org/10.31092/jpi.v7i2.2356

Keywords:

Tax Planning, Corporate Income Tax, Education Foundation

Abstract

This research focuses on the implementation of the Tax Expense Reduction on Educational Foundations by applying tax facilities in accordance with the Minister of Finance Regulation Number 68/PMK.03/2020. This research uses a quantitative descriptive method by analyzing secondary data from the Al Huda Islamic Education Foundation to compare calculations. The results of the study reveal that the Education Foundation can minimize the tax payable by reusing the surplus by planning the allocation of the use of surplus, submitting a Statement of the use of surplus to the Tax Office and also attaching details of the use of surplus along with a report in the Annual Corporate Tax Return. So that the Education Foundation can reduce tax payments owed and can maximize the procurement of facilities and infrastructure provided by the Education Foundation.

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Published

2023-12-11

How to Cite

Alawiya Ashara Syakura, Naruli, A., & Rahayu, P. (2023). Penerapan Perencanaan Pajak Penghasilan Badan sebagai Strategi Penghematan Pembayaran Pajak pada Yayasan Pendidikan. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 7(2), 18–24. https://doi.org/10.31092/jpi.v7i2.2356

Issue

Vol. 7 No. 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan

Section

Artikel

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Copyright (c) 2023 Alawiya Ashara Syakura, Akhmad Naruli, Puji Rahayu

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