Chairunnisa Damayanti, University economics faculty of northern Sumatra Medan. The title "Tax Planning Implementation Analysis on Employee Benefit Costs at. Perkebunan Nusantara IV (Persero) Meda is merupakn ", using descriptive methods. The result, namely PT. Perkebunan Nusantara IV has sought to apply Tax Planning for the cost of employee benefits, but these efforts have not maximized because there are policies relating to welfare costs karyawanyang is a category of costs that can not be charged as a deduction from the gross income of the company (Non Deductible) so that the company can not reduce tax burden.
Nurjannah, economics and business faculty Hasanuddin University Makassar with research entitled "Implementation of Tax Planning (Tax Planning) for Income Tax savings amount at PT. Semen Bosowa Maros ", using quantitative descriptive method with case study approach. The result, in applying the Tax Planning, PT. Bosowa Maros has some accounting policies are used as a reference. And the application that has been done is in accordance with the tax laws and regulations. In addition, the use of Tax Planning,
the negation of the official car facility for directors positive impact on the cost of plant maintenance.
Ayu Dwijayanti, the faculty of economics and business Makassar Hassanudin University conducted a study entitled "Analysis of Financial Statements Fiscal Correction Commercial at PT. Citra Sejahtera Sulawesi in Makassar ", in order to know how the application of fiscal correction at PT. Sulawesi Citra Sejahtera. The method used is descriptive research. To obtain the necessary data writing, Ayu Dwijayanti perform data collection activities required by interview, documentation and library studies. The results showed there are some costs and revenues to be corrected, to cause a positive correction of Rp. 106,958,652.00 and the negative correction of Rp. 13,276,450.00
Annajma, Department of Accounting Faculty of Economics and Business, University of Hassanudin Makassar. With Research Title: "Analysis of Application Top Tax Planning Corporate Income Tax At PT. EAST KALIMANTAN FERTILIZER. This type of data from this study using secondary data, ie, data such as records of the company in the form of financial statements and appendices and literature related to writing. The findings of investigators shows that there are efficiencies of 9.88% as well as with their tax planning then be saving the tax burden on companies.
Definition of Tax
Waluyo (2011: 4) states that the tax is an obligation attached to every citizen who meets the requirements set by law in order to pay a sum of money to the State Treasury coercive, and do not get rewarded directly.
Understanding the tax is one of the assumptions put forward by experts, although the definition is phrased differently, but each has the same goal. As outlined by Andriani (2000) the following: "Taxes are the contributions to the state (which can be imposed) that are owed by the taxpayer, which is paid according to the rules can not achievement return directly in point, and the point is to finance general expenditures related tasks for meyelenggarakan state government ".
From the definition of taxes can be concluded that the tax has a very important role in state revenue. With increasing knowledge, understanding and awareness of tax Taxpayers strongly support self-reliance in meeting the needs of funds for the benefit of the organization of the State, so that taxes play an important role for the state revenue. Taxes have a very important role in the life of the state, particularly in the implementation of development because tax is a source of state revenue to finance development
Currently, taxes are the foundation of government in running the government's tax revenues are the largest source of state revenue now reaching 80% of state revenue. The Directorate General of Taxation as part of the Ministry of Finance of the Republic of Indonesia has the responsibility to collect taxes from the people. These days people are more critical and brave in voicing his desire to be a good service, especially public services provided by the government. With increasing burden on society, also increased public demand provided a high-quality public services. The Directorate General of Taxation (DGT) as a government institution under the Ministry of Finance that the task to secure the tax revenue the state is required to always be able to meet the target achievement of tax revenue continues to increase from year to year in the midst of the challenges of change in the social life and economic in society.
Based on the authority in which they are levied, taxes can be classified into Central Tax and Local Tax. Of the two types of tax, which will be described below are just the types of central taxes due to tax only the center of which is a central government revenue that is part of the State Budget (APBN)
Types of taxes administered by the Central Government in this case the Directorate General of Taxation (DGT) after the tax reform in 1983 are as follows:
1. Income Tax (VAT). According Supramono and Damayanti (2005) income is a formal charge by the government aimed at income people to finance government spending.
2. Value Added Tax and Sales Tax on Luxury Goods (VAT and Tax). According Supramono and Damayanti (2005) Paja Added Value is a tax levied on each value of a product or service produced by employers taxable. While the Sales Tax on Luxury Goods is a tax levied on goods that are quite luxurious.
3. Land and Building Tax (PBB). Land and Building Tax according to Law No. 12 of 1985 on property taxes, as amended by Act No. 12 of 1994 of tax on land and / or buildings. The meaning of the earth is the earth's surface and the body of the earth beneath. While the building is a construction technique that is planted or permanently attached to the land and / or buildings
4. Tax on Acquisition of Land and Building (BPHTB). According to Law No. 21 of 1997 on Customs Acquisition of Land and Building, as amended by Act No. 20 of 2000 Customs Acquisition of Land and Building is a tax imposed on acquisition of land and or building.
5. Stamp Duty. In The Indonesian Tax in Brief stated that the Stamp Duty is a tax on documents used by the society in traffic law. What is meant by the document is paper containing writings that carries meaning and intent of the act, condition or fact for the parties concerned. Letters of agreement, power of attorney, affidavit and certificate are some examples of documents subject to stamp duty.
6. Duty. According to Law No. 10 of 1995 concerning customs, which meant duty levies by the state based on laws imposed on goods imported. Given these charges, in addition to functioning as a source of state revenues as well as import duties on imports flow regulator, both for consumer goods and industrial goods needed in the country. Thus, the import duty revenue is not solely intended as an acceptance to fill state coffers, but also serves as a tool setting (regulator).
7. Excise. According to Law No. 11 of 1995 on Excise, which referred to the excise levies by the state based on laws imposed on certain goods that have a nature or characteristics need to be limited, supervised the production and circulation, because it will directly influence the health and social order. Thus, the role of customs is not only oriented on state revenue, but also consider aspects of production and consumption restrictions. Therefore, the basic consideration of the amount of tax revenue depends on the number of goods subject to excise, excise tax and the price of basic goods subject to excise.
8. Export Tax. What is meant by export levies are state levies imposed on certain goods to be exported. Policies adopted in the export tax levy is intended to control prices in the domestic market
The role of tax revenue as a significant source of financing the state will continue to be enhanced by a variety of evaluation and improvement policy. It is intended that the implementation of the tax system can be more effectively and efficiently in line with the development of globalization, which requires high competitiveness with other countries