@thesis{thesis,
		author={Ermadiani  and Ubaidillah  and YOLANDA },
		title ={PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) ATAS PAJAK PENGHASILAN BADAN PADA PT. SRI METRIKO UTAMAWIDJAJA},
		year={2018},
		url={https://repository.unsri.ac.id/9912/},
		abstract={This research was conducted with the aim to apply tax planning at PT. Sri MetrikoUtamawidjaja to minimize the burden of corporate income tax. This study uses a comparative descriptive analysis method is by analyzing and processing the data of financial statements and fiscal reports, and then make a comparison of the calculation results of the company and the results of calculation of the optimal tax according to the Income Tax Act 1984. The data used is the Company's Financial Statements and Annual Tax Agency Company of the Year 2016. The results showed that tax planning has been implemented by the company according to the tax laws applicable and by doing tax plannii'lg then there is savings income tax expense ofRp. 16.457.572 and the magnitude of tax efficiency of 6,02%.}
		}