Penyusutan Aktiva Tetap Dalam Rangka Tax Planning PPh Badan Pada CV. Samara Jaya Surabaya

One of the largest revenue sources of the Indonesian State comes from the taxation sector, both those issued from tax payments, private and corporate taxpayers. For companies or business entities tax is the main burden that will reduce net income, so tax planning is needed, as an effort to streamline the tax burden and improve company performance. Tax planning is carried out by choosing a depreciation method, still with the current tax laws and regulations. This study aims to assess the fixed depreciation in corporate income tax planning in CV. Samara Jaya Surabaya. The type of data used is qualitative data with primary data sources and secondary data, data collection techniques carried out are documentation and interview techniques. The results of the research at CV. Samara Jaya. The result of this study is that there are a number of declining depreciation values of the company in 2018 resulting in Rp. 217,827,429 while the straight line depreciation value is Rp. 121,847,008, which is a difference of Rp. 95,980,421. The conclusion of this study is the implementation of tax planning difference in the income tax payable amounting to Rp 5,998,776 every month in 2018