Tax planning is one way that can be used by the taxpayer in doing management business or income tax, but it should be noted that the tax in question is planning tax planning without committing violations of the Constitution or shrimp the taxation laws in force.
In view of tax planning, tax avoidance is done by the taxpayer is legally valid and so can not set the tax. the notion of tax avoidance is the reduction of the tax debt is constitutionally (international tax glossary, 2005).
In general, tax planning is to minimize tax liabilities. Plans to minimize taxes can be reached in a way, take advantage as much as possible of the provisions on exemptions and cuts or reductions are allowed, it can take advantage of exempt income as an object of taxation in accordance with article 4, paragraph 3.
Tax planning always starts with convincing whether a transaction is taxable or phenomenon. If taxable if it can be attempted to be excluded or minus tax amount, hereinafter referred to whether the payment of tax can be deferred payments and so forth. The end of the taxation procedure is the payment of taxes. Certainly more favorable if the company paid taxes at the last moment of the deposit is done much earlier.
Tax planning is divided into two:
1. Tax planning national domestic (national tax planning)
National tax planning only pay attention to Domestic Law, the selection of implemented or not a transaction in national tax planning relies on the transaction. To avoid or reduce tax, the taxpayer can choose the types of transactions that must be implemented in accordance with existing tax laws.
2. International tax planning
International tax planning in addition to the Law on Domestic, also must pay attention to the law or tax treaty (tax treaty) of the countries involved.
Application of Tax Planning
Before implementing tax planning in a company to do the analysis of the state of the company, namely the observation and study of the wisdom of the company and look for weaknesses can be determined so that proper tax planning strategies.
In order to minimize tax liability, can be done in various ways, whether they comply with the provisions of taxation (lawful) or who violate tax laws (unlawful), such as tax avoidance and tax evasion.
Tax planning is generally always begins with convincing whether a transaction or event has an impact of taxation. If the event has a tax impact, whether the impact can be sought to be exempted or reduced tax amount. Further, if the tax payments can be delayed.
The terms of tax planning can be done as follows:
1. Any violation of the duties and tax provisions. If a tax planning want to be forced to violate tax provisions for WP is the risk that a very dangerous and threatens the success of tax planning.
2. Business tax planning makes sense, because the tax planning is an integral part of the overall planning of the company, both long term and short term. So tax planning unreasonable to weaken the planning itself.
3. Evidence supporting adequate.
If the tax planning stages have been known factors that would be used to carry out tax savings, then the next step is to implement both formal and material. It must be ensured that the implementation of the tax obligations in compliance with the applicable tax regulations. Tax management is not intended to break the rules. And if in the implementation deviates from applicable regulations then the practice has deviated from the purpose of tax management.
To achieve the purpose of tax management, there are two things that need to be mastered and implemented, namely:
1. Understand the rules and regulations of taxation
By studying the tax laws such as laws, government regulations, presidential decrees, KMK, SK and SE Tax Directorate General, we can see the opportunities that can be used to save the tax burden
Aspects of Tax Planning
a. Formal and Administrative Aspects
• Liability register to obtain Tax Payer Identification Number (TIN) and the number of VAT collector (NPPKP);
• Organizing bookkeeping or recording; Cut and / or collect taxes;
• Paying taxes;
• Notification Submit Letter.
b. Material aspects
Tax calculation basis is subject to tax. In order to optimize the location of the source of funds, management will plan the payment of tax so no more and no less. To that end, the object of taxation should be reported with correct and complete.
Tax Planning Stages
1. Analyze Existing Data Information
2. Create one or more models to the planned tax
3. Evaluate the implementation of the tax plan
4. Looking for a weakness and then restore the tax plan
5. updating tax plan
General Tax Planning Strategies
1. Tax saving. A tax expense efficiency efforts by selection alternative taxation with more low rates. example, companies that have a taxable income of more than Rp. 100 million can make changes to the employee natura benefits
2. Tax avoidance. An efficiency efforts by avoiding tax burden through transaction taxation is not a tax object. For example, companies that are still suffering losses, need change employee benefits in the form of money into natura becouse natura administration is not an object of Income Tax Pasal21.
3. Avoiding violations of tax laws. By mastering the fiscal regulations in force, the company can avoid any tax penalty in the form of:
• Administrative sanctions: penalties, interest, or hike;
• Criminal sanctions: criminal or confinement.
4. Delaying payment of tax liabilities. Defer payment of tax obligations without violating applicable regulations can be done through the delay the payment of VAT.
5. Optimizing the tax credit is allowed. Taxpayers often have insufficient information regarding payment creditable tax which is a tax paid upfront. For example, article 22 on the buyer ansolar and / or import and Fiscal Foreign Affairs on official travel of employees.