Abstract:
The purpose of tax planning is not to implement fraud in tax obligation, but to use
opportunity regarding tax regulation which can give benefit to company and not affecting
loss government legally. This research is done to make tax planning in order to reduce tax
payable of PT GL HI-TECH INDONESIA. The efforts that can be done to implement tax
planning to minimize company tax payable (PPh) are by reduce undetectable expenses,
increase deductible expenses, selecting accounting method and purchase aset with
leasing. Researcher use interview method, documentation and observation to get
information/data accurately form the company. The result of research show that the tax
planning that can be implemented in PT GL HI-TECH INDONESIA are by increase
expectable income by doing postpone of income, increase material service expenses by
recording in advance, prepare normative list of entertain expenses, maximize depreciation
expenses and repair maintenance expenses by using vehicle 100% for company
operational, selecting depreciation method by using double declining and purchase aset
with leasing.
