@thesis{thesis,
		author={Erriyan  Bernardus Maxie},
		title ={ANALISIS PENERAPAN TAX PLANNING ATAS PAJAK PENGHASILAN (PPH) BADAN PADA PT. GRAN HANDA INDONESIA PASURUAN TAHUN 2023},
		year={2024},
		url={http://repositori.ukdc.ac.id/1693/},
		abstract={This research aims to analyze the implementation of tax planning on Corporate Income Tax (CIT) at PT. Gran Handa Indonesia Pasuruan in 2023. Tax planning is a strategy used by companies to efficiently manage their tax obligations, with the goal of reducing the tax burden to be paid. PT. Gran Handa Indonesia, as the research subject, is the main focus of this study. In facing the complex tax environment, companies need to utilize various tax incentives and regulations to optimize their tax position. Therefore, this research also aims to evaluate the effectiveness of tax planning strategies applied by the company and their impact on the corporate}
		}