PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP DAN PENILAIAN PERSEDIAAN UNTUK MEMINIMALKAN PPH PT.XYZ

This study aims to describe tax planning through fixed asset depreciation and valuation methods inventory at PT. XYZ. In this study, the data collection method was carried out by means of a documentation study, namely financial statements, lists of fixed assets and company purchase records. The method used in this research is descriptive qualitative research method with data analysis method of Miles Huberman model. The results showed that by using the declining balance depreciation method and the method average in inventory valuation, corporate tax was minimized. There is a savings of IDR 1,158,176 after tax planning is carried out