According to Lumbantoruan (2000, 487-488):
In order for the purpose of tax management can be achieved and needs to be done as follows: Understanding the Terms of Taxation and Regulation do books that meet the requirements.
Meanwhile, according to Jonah (2002; 11):
Terms of planning tax (Tax Planning), which is either:
a. Does not violate tax regulations
b. A reasonable business
c. Supporting full document (including the protection of the confirmation letters from DJP)
From the second opinion, and it can be to note that tax planning can be effective as follows:
a. In his tax plan does not violate tax laws.
b. Tax planning to consider all the proposed transaction and the tax effect.
c. Information System is available in company taxation, in the form of a set of taxation rules.
Tax Planning Implementation Mechanism
There are some things that need to be in the implementation of tax planning so that planning can be run effectively, such as the need to consider the readiness of bookkeeping, what was in accordance with the applicable accounting standards and also consider the general impact of the tax burden will be borne by the contract in respect of corporate transactions.
There are six ways that can be done in the implementation of tax planning, namely:
a. Shifting
Namely the removal or transfer of tax burden from income tax subject to other parties. Type of tax that can be moved to other types of taxes is not a direct value-added tax.
b. Capitalization
Namely the addition of the price of the item tax amount of tax that will be paid by the buyer, so the tax burden to be the seller. Usually this is done on the capitalization transaction sale and purchase of fixed assets.
c. Transformation
Tax evasion that is done in a way that bears the burden of tax on the tax item in the sale without obtaining a reduced benefit.
d. Smuggling (Evasion)
That is how tax evasion in violation of the provisions of the applicable tax. This is the crime tax.
e. Avoidance (Avoidance)
That is how the tax evasion tax evasion do not violate the tax laws that apply generally.
f. Exclusion Number (Tax Exemption)
Namely the imposition exclusion assessable to tax individuals or entities based on the decisions and regulations.
In order for the purpose of tax management can be achieved and needs to be done as follows: Understanding the Terms of Taxation and Regulation do books that meet the requirements.
Meanwhile, according to Jonah (2002; 11):
Terms of planning tax (Tax Planning), which is either:
a. Does not violate tax regulations
b. A reasonable business
c. Supporting full document (including the protection of the confirmation letters from DJP)
From the second opinion, and it can be to note that tax planning can be effective as follows:
a. In his tax plan does not violate tax laws.
b. Tax planning to consider all the proposed transaction and the tax effect.
c. Information System is available in company taxation, in the form of a set of taxation rules.
Tax Planning Implementation Mechanism
There are some things that need to be in the implementation of tax planning so that planning can be run effectively, such as the need to consider the readiness of bookkeeping, what was in accordance with the applicable accounting standards and also consider the general impact of the tax burden will be borne by the contract in respect of corporate transactions.
There are six ways that can be done in the implementation of tax planning, namely:
a. Shifting
Namely the removal or transfer of tax burden from income tax subject to other parties. Type of tax that can be moved to other types of taxes is not a direct value-added tax.
b. Capitalization
Namely the addition of the price of the item tax amount of tax that will be paid by the buyer, so the tax burden to be the seller. Usually this is done on the capitalization transaction sale and purchase of fixed assets.
c. Transformation
Tax evasion that is done in a way that bears the burden of tax on the tax item in the sale without obtaining a reduced benefit.
d. Smuggling (Evasion)
That is how tax evasion in violation of the provisions of the applicable tax. This is the crime tax.
e. Avoidance (Avoidance)
That is how the tax evasion tax evasion do not violate the tax laws that apply generally.
f. Exclusion Number (Tax Exemption)
Namely the imposition exclusion assessable to tax individuals or entities based on the decisions and regulations.
