@thesis{thesis, author={Delamat Harun and IBNU TAUFIK and Subeki Ahmad}, title ={ANALISIS PERENCANAAN PAJAK ( TAX PLANNING) UNTUK MEMINIMALKAN BEBAN PAJAK PENGHASILAN PADA PT. PUPUK SRIWIDJAJA UNTUK PEROIDE 2017}, year={2018}, url={https://repository.unsri.ac.id/9905/}, abstract={The purpose of this paper is to know how to determine tax planning undertaken by PT. Pupuk Sriwidjaja. properly and in accordance with the law - tax law. Methods This study used a qualitative research approach is to collect, collate the data obtained.This study is expected to provide guidance in decision making at PT. Pupuk Sriwidjaja. for better tax planning. the effective tax planning so as to minimize the tax burden and there are significant differences in the tax burden on fiscal reconciliation report.} }