@thesis{thesis,
		author={Cahyono  Stella Dwi},
		title ={Penerapan Perencanaan Pajak Penghasilan badan Berdasarkan Undang Undang Perpajakan No. 36 Tahun 2008 pada PT. Sumber Hidup Chemindo di Surabaya},
		year={2022},
		url={http://repositori.ukdc.ac.id/1290/},
		abstract={Tax is one of main income for a country used for cover domestic needs. Different interest between government and companies about payment of taxes give alternatives for companies to minimize payment of taxes using tax planning that helps companies lowering tax liability without violate constitutions. PT. Sumber Hidup Chemindo is a chemical distributor company in Surabaya and planning for expand their business. This study intend to determine the implementation of corporate income tax planning at PT. Sumber Hidup Chemindo in Surabaya
       Study approach used for this research using descriptive qualitative approach. Secondary data in this research using income statement of the company by December 31st 2020. Analysis technique in this research using Descriptive Qualitative Analysis.
        The implementation of taxes is carried out by optimizing costs that were originally non-deductible to become deductible in accordance withTax Law No. 36 Year 2008. The costs that can be maximized are entertainment expenses accompanied by the preparation of a nominative list, catering expenses for employees who are in-kind which can be deducted from taxable income, shifting the burden of donations to sponsorship expenses that have promotional elements, cellular cellphone expenses that can be charged as much as 50%, and transportation expenses which are presented with additional goods delivery expense accounts so that they can be deducted from taxable income. Research result shows use of tax planning based on UU No.36 Tahun 2008 the company can save Rp. 24,640,220 of corporate income tax by maximizing deductible cost.}
		}