Implementation of Tax Planning on Corporate Income Tax in CV. Pemuda Mandiri Food

Abstract

This study aims to determine the increase in the efficiency of earnings
management in CV. Pemuda Mandiri Food (CV.PMD) by implementing tax planning as
an effort to improve earnings management. The type of research used is descriptive
qualitative with the use of secondary data, namely financial statements for 2019 and
2020 with a comparative method, namely comparing the company's earnings
management before and after the implementation of tax planning. The results show that
with the existence of tax planning and systematic financial statement preparation, CV
.PMD can increase the company's revenue and achieve the expected target. This tax
planning company can improve the efficiency of earnings management and minimize the
amount of the company's tax burden which in turn can improve earnings management
and company income. By implementing tax planning there are tax savings that occur in
the company.