@thesis{thesis,
		author={RAHAYU  SETIYANING},
		title ={PENERAPAN PERENCANAAN PAJAK DALAM RANGKA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN TERUTANG WAJIB PAJAK BADAN PADA STUDI KASUS PT. XYZ},
		year={2018},
		url={http://eprints.ubhara.ac.id/167/},
		abstract={For the state, tax is one of the important revenue sources that will be used to finance state expenditures. On the contrary for the company, the tax is a burden that will reduce the company?s net profit. PT. XYZ wishes to obtain maximum profit without violating any applicable regulations. Based on this, researches interested in conducting research entitled ?The Implementation of Tax Planning in Order to Minimize The Payment of Income Tax Payable Corporate Taxpayer in Case of PT. XYZ? with the formulation of the problem how the implementation of tax planning undertaken by PT. XYZ and whether the tax planning in accordance with tax laws that can be made in an effort to improve the fulfillment of corporate tax obligations effectively and efficiently. The purpose of this study is to find out how the implementation of tax planning implemented by PT. XYZ and to explain the appropriate tax planning. This research uses qualitative approach method. The data source used is secondary data. Data will be analyzed by collecting financial statements, analyzing data, and tax implementing tax saving calculations. The theoretical basis used is the teory of tax planning that can achieve tax savings tyo achieve maximum corporate profits. Based on data analysis conducted, obtained the conclusion that the policy of PT. XYZ management in tax planning in not maximal. Companies do not take advantage of government policies and regulations in tax planning in order to obtain maximum profit without violating applicable tax laws.}
		}