Tax Planning Analysis of Employee Welfare Management Towards Minimalization of Corporate Income Tax Payable at PT. Inti Chemindo Sukses Abadi in Makassar
Keywords:
Corporate Income Tax , Payable, Tax SavingsAbstract
Purpose: This study aims to analyze the amount of Corporate Income Tax savings resulting from the management of employee welfare expenses at PT. Inti Chermindo Eternal Success. Specifically, it examines the tax savings before and after policy changes related to employee welfare expense management, as well as the overall tax savings on income tax payable following these policy adjustments.
Subjects and Methods: This study aims to analyze the amount of Corporate Income Tax savings resulting from the management of employee welfare expenses at PT. Inti Chermindo Eternal Success. Specifically, it examines the tax savings before and after policy changes related to employee welfare expense management, as well as the overall tax savings on income tax payable following these policy adjustments.
Results: The results indicate that the Corporate Income Tax payable by PT. Inti Chermindo Eternal Success before additional tax planning was IDR 4,520,751,287, suggesting that there was still room to optimize tax planning and reduce the company’s tax burden. After implementing policy changes in employee welfare expenses, the Corporate Income Tax payable in 2024 decreased to IDR 4,236,102,023. This reduction generated tax savings of IDR 284,649,264, demonstrating that the revised policies significantly improved tax efficiency.
Conclusions: The study concludes that policy changes in employee welfare expense management effectively reduced the Corporate Income Tax payable at PT. Inti Chermindo Eternal Success. Optimized tax planning can enhance corporate tax efficiency while simultaneously creating positive impacts for both the company and its employees through improved welfare benefits.
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