IMPLEMENTASI PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PENGHASILAN BADAN DALAM UPAYA EFISIENSI PEMBAYARAN PAJAK PENGHASILAN (Studi Kasus Pada Perusahaan XYZ

As a company that aims for profit, management will try to minimize the liabilities incurred to obtain the maximum profit. Tax debt is one of the liabilities for company which get profit. If the higher the fiscal income, the higher the tax debt should be paid. It is therefore important for the company to improve efficiency the payment of tax Income for Agency through implementation of tax planning. The type of this research is a case study that aims to describe the taxation of corporate income tax planning at XYZ company. Data collected by documentation and interview. The technique of research analysis data is by describe a situation objectively, and then compared with the theory and the laws and applicable tax regulation, so it can be made efficient tax planning. This result shows that the application of tax planning at XYZ company based on the laws and tax regulations can minimize tax payable XYZ company in 2012 amounted to 4.64% compared to if the company does not maximize tax planning. Keywords: tax planning, income tax, income tax efficienc