Analisis Penerapan Perencanaan Pajak Dalam Upaya Mengoptimalkan Pembayaran Pajak Pertambahan Nilai Terutang

Authors

  • Anggi Septian Universitas Negeri Jakarta, Indonesia
  • Utsman Abdul Hakim Universitas Negeri Jakarta, Indonesia
  • Puji Wahono Universitas Negeri Jakarta, Indonesia
  • Indra Pahala Universitas Negeri Jakarta, Indonesia

DOI:

https://doi.org/10.59188/jurnalsosains.v5i7.32408

Keywords:

Literature Review, Value Added Tax (VAT), Tax Planning, PT Prima Widodo Makmur,, PT Transworld Solution Jakarta Selatan, PT MM

Abstract

Tax Planning is one of the methods used by taxpayers to minimize taxes in order to gain significant benefits. Every taxpayer registered as a Taxable Entrepreneur (PKP) has an obligation to pay and report Value Added Tax (VAT). In addition to these obligations, taxpayers also have the right to engage in tax planning for the VAT they report, as long as it complies with the Minister of Finance Regulations (PMK) and Government Regulations (PER). Companies such as PT Prima Widodo Makmur, PT Transworld Solution Jakarta Selatan, and PT MM have implemented tax planning or management planning strategies for VAT, with the objective of minimizing tax payments to obtain significant financial advantages. This study uses the Systematic Literature Review technique to examine the strategies employed by these three companies.

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Published

2025-07-18

How to Cite

Septian, A., Hakim, U. A. ., Wahono, P. ., & Pahala , I. . (2025). Analisis Penerapan Perencanaan Pajak Dalam Upaya Mengoptimalkan Pembayaran Pajak Pertambahan Nilai Terutang. Jurnal Sosial Dan Sains, 5(7), 2257–2264. https://doi.org/10.59188/jurnalsosains.v5i7.32408

Issue

Vol. 5 No. 7 (2025): Jurnal Sosial dan Sains

Section

Articles

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Copyright (c) 2025 Anggi Septian, Utsman Abdul Hakim, Puji Wahono, Indra Pahala

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