Penerapan Tax Planning Untuk Pajak Penghasilan Sebagai Upaya Penghematan Pembayaran Pajak Badan Pada PT. Barata UUM Medan.

This Research represent the case study with the title "Penerapan Tax PlanningUntuk Pajak Penghasilan sebagai Upaya Penghematan Pembayaran Pajak Badanof PT. Barata UUM Medan.Target of this research is to Know the influence of applying of tax planning to taxexpense is accounted by a company, after existence of tax planning of PT BarataUUM Medan.In this research, writer study deeper about taxation planning of related to fiscalexpense maximization, enlarging depreciation expense, giving of subsidy do notin the form of natura, giving of tax subsidy, doing agreement rent the tenure bylong lease for the financing of plant assetFrom result analyse by doing tax planning as according to taxation law hence PTBarata UUM Medan of minimization income tax which debt can its. Thementioned profit the company because earning allocation of other need.Pursuant to conclusion of above, implication writer can that management betterPT Barata UUM Medan, always keep abreast of the taxation regulation going intoeffect and always fluctuate so that later can do the tax planning in an optimalfashion.