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 regulationsb. A reasonable businessc. 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...
