Implementasi Tax Planning Dalam Upaya Penghematan Pajak Penghasilan (Pph) Badan (Studi Kasus Pada PT. Citra Perdana Kendedes Malang)

Dues or taxes are incurred by mandatory contributions paid to the government to finance the State without the achievement counter directly. From the government side, the tax is a major source of state revenue. However, from the company, the tax is a burden which will reduce the company's net profit. It required effort or particular strategies by financial management to reduce the burden of tax payable. Effort or strategy undertaken as part of tax planning. The results with used the descriptive research method showed that the conditions taxation of PT. Citra Perdana Kendedes Malang still less than optimal. This is because there are components that are supposed to be used by the company to save on taxes but not utilized by the company so that the burden of the tax to be paid to be great. Hopefully with tax planning, companies can capitalize on the opportunities that exist to achieve maximum tax savings, since by doing tax planning, it is known that the PT. Citra Perdana Kendedes Malang obtain tax savings of IDR 43,269,419.00 in 2010, IDR 45,886,339.00 in 2011 and IDR 49,017,639.00 in 2012