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ABSTRACT Euis
ABSTRACT Euis
Keywords: Planning of tax, Income Tax Article 21 and Optimising Tax Expense
The objective of this study is to analyze efforts undertaken by PT. Inti Medicom
Retailindo in optimizing income tax article 21 expense, the impact that rises out of
optimizing income tax article 21 expense. The problem that occurred in the field is the
amount of payment of income tax article 21 that caused the company optimizing
income tax article 21 expense as efforts for tax saving. What are efforts undertaken
by PT Inti Medicom Retailindo in optimizing income tax article 21 expense, what are
the impact that rises out of optimizing income tax article 21 expense and what are
obstacle factors and solution factors in optimizing income tax article 21 expense. This
study used qualitative research methodology. Result of this study is in the form of
implementation of tax planning methodology which may be undertaken by the
company as efforts for optimizing income tax article 21 expense.