Abstract :
Application of Article 21 of the Income Tax Planning, the method of Gross-Up As corporate tax pengehematan strategy case study on PT Miho Sukses Abadi in Surabaya.Perencanaan Taxes are structuring actions related to the potential tax consequences, the emphasis is directed to controlling every transaction so that the tax liability either income tax or other taxes in a state of minimal extent not violate tax legislation. Paying taxes is not a simple act, but there are many things that besifat emotional, basically no one enjoys paying taxes. The purpose of this study was to determine the difference between the amount of tax before income tax planning and tax after tax burden through the process of financial statements, in addition to also know how far the role of tax planning can minimize tax payments. Based on the results of the discussion and analysis of data, there is a difference between the tax rate before and after tax planning. Results of analysis realize that with good tax planning can minimize the tax payable, without violating the tax laws.