Analisis Tax Planning Sebagai Salah Satu Upaya Penghematan Pajak Penghasilan (Pph) Badan (Studi Pada PT. Sang Hyang Seri (Persero) Kantor Regional III Malang).

The results of the study showed that tax planning is done in this case saving on income tax paid by PT. Sang Hyang Seri (Persero) Kantor Regional III Malang has not been fully carried out optimally. This is because there are several components that should be used to save on taxes, but have not used fully by the company so that the amount of income tax payable is still quite large. Therefore, it is expected by the tax planning, tax savings can be more optimal for the tax planning, known PT. Sang Hyang Seri (Persero) Kantor Regional III Malang can obtain tax savings of IDR 849,265,934.25 in 2011, IDR 869,388,290.50 in 2012 and IDR 307.189.706,12 in 2013. PT. Sang Hyang Seri (Persero) Kantor Regional III Malang should have to keep abreast of the latest tax laws to avoid tax fraud to the detriment of the company