Abstract :
As the title of his thesis, the author tries to understand more about Re ? Design of the classufication of costs in order to minimize tax liabilities income 29 at CV. Wijaya Sentosa Abadi in Sidoarjo, In getting the data i need, the authors relied on direct observation Pawshop Kebayoran baru branch and dirrect interviews to parties associated with this thesis.In addition to the data in form of soft copy and hard copy, According to the author of Re ? Design of classification of costs in order minimize tax liabilities income 29 at CV Wijaya Sentosa Abadi in Sidoarjo. Based on the research result, the company must do re-design of the classification 1 SPT PPh 29, 2015 at CV Wijaya Sentosa Abadi, so that the tax liability paid and overpaid reduced biaas sated.