Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi [JURNAL]
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Iim Ibrahim Nur
Universitas Multimedia Nusantara
Scientia Garden, Jl. Boulevard Raya - Gading Serpong - Tangerang
Abstract
Tax Management must be done throughout the company’s activities. In principle, tax managemen
can be done via good tax compliance and minimizing tax burden. The latter can be achieved
transforming non-deductible expenses into deductible expenses. For example, PT NyambunTeruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowan
with gross-up method, pooling company's cars at the office instead of letting these cars brought ho
by the employees, outbound training for employees instead of family gathering, and other methods
including converting fringe benefits into allowance. Another method to minimize tax burden is to
change depreciation methods into double-declining method instead of straight-line method. With non-
deductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while
depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eight-
year perio
Keywords: Tax Management, Tax Planning, Internet Service Provider, Tax burden
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