IMPLEMENTASI SURAT KETERANGAN BEBAS PAJAK PENGHASILAN 22 IMPORT UPAYA PERENCANAAN PAJAK PENGHASILAN DI PT SANKIN INDONESIA

Abstract

The purpose of this study to look for at the effectiveness of Article 22 Income Tax on Import Notice of Tax Exemption Facilities in the Implementation of Tax Planning at PT Sankin Indonesia to regulate the company's cash flow. Data analysis method used is quantitative descriptive analysis method without using statistical analysis by collecting data and analyzing the data. Respondents in this study were 10 samples from the accounting department in several companies. Based on the results of the analysis, if PT Sankin Indonesia implemented the Article 22 Income Tax on Import Notice of Tax Exemption, it would be useful and could save 2,160,476,000 in 2018.