Analysis of Tax Planning Application of PPh 25 as an Effort to Increase Company Efficiency

  • Widia Wardani Universitas Alwasliyah Medan
Keywords: Tax Planning, Income Tax, PPh 25, Efficiency


This study aims to analyze the application of PPh 25 Tax Planning as an Effort to Improve Company Efficiency at PT. Telkom Plaza Medan City. This research is descriptive qualitative research, supported by previous studies that have the same concept. The research is located at PT. Telkom Plaza Medan City. The types of data used are primary data and secondary data from interviews and documentation. It is using descriptive techniques. The results showed that the application of PPh 25 tax planning increased company efficiency through tax savings. Even the application of tax planning can minimize the tax burden that must be paid. Meanwhile, the application of tax planning aims to manage tax obligations completely, correctly, and on time. It also provides the benefit of minimizing the tax burden as an element of costs to save cash outflows.


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How to Cite
Wardani, W. (2020). Analysis of Tax Planning Application of PPh 25 as an Effort to Increase Company Efficiency. Point of View Research Accounting and Auditing, 2(1), 26 - 34.