Implementation of Tax Planning Strategy in Effort Income Tax Saving on PT Bank Perkreditan Rakyat Batam

This is the authors' abstract. We don't add key points for this paper.

This study focuses on the tax administration strategies of PT.BPR Batam in terms of reducing income tax and saving other income taxes. This study used the qualitative description to explain the strategy by revealing the condition of financial gain and loss. Report of this fact supported by the company. They are then processed into data that can be examined to draw a conclusion. PT BPR Batam participated in the commercial services set up by Bank Indonesia and enjoyed special tax treatment. This study found that tax planning will optimize after-tax profit by using a different depreciation method. PT BPR Batam used the declining balance method in previous years, however, the researcher used the straight-line depreciation method and can demonstrate that it saves Rp taxes. 30,657,431. Additionally, the researchers collectively used the gross method to calculate tax Article 21 to allow workers to save PPh Rp 21 in taxes. 8,219,600. Tax planning for PT BPR Batam could save taxes in 2020 Rp. 8,059,049.