Analisis Penerapan Perencanaan Pajak dalam Upaya Mengoptimalkan Pembayaran Pajak Pertambahaan Nilai Terhutang

Abstract

Abstract: . PT MM is a company appointed by the government as a mandatory levy (WAPU) in the collection of Value Encroachment Tax (VAT) at every stage of circulation of Taxable Goods (BKP) and Taxable Services (JKP) in Indonesia. The purpose of this research is to optimize the VAT payable on a monthly basis. Value Added Tax is one of the deductions from company profits. Tax Planinng is an effort by the company to optimize tax payments in order to carry out obligations to the state and also to increase PT MM's corporate profits. The method of this research will use qualitative methods with data collection techniques using observation, interviews, and analysis to maximize research at PT MM. with the result PT MM has a high PM level, so PT MM can plan in reminiting taxes in the future.