摘要：Keywords: Tax Planning, Tax Management, Taxation Law No. 36 year 2008.ABSTRACTTaxes are something that is not liked by many people that cannot be denied that many peoplewho evade taxes, because by paying taxes means a loss of "money" is derived from businessprofits. Therefore, both individual taxpayers and corporate taxpayers to make efforts to regulatethe amount of taxes to be paid efficiently. This encourages them to formulate tax planning taxmanagement (Tax Planning). Basically, the tax plan does not conflict with the law. Strategiesundertaken in more tax planning on utilizing the gaps (loopholes) contained in tax legislation.Tax planning objective is to minimize the tax returns in order to achieve the optimal profit beforetax. The data used in this research is secondary data, especially the income statement as ofDecember 31, 2009 from the object of the research is PT. Arta Design. The study was conductedusing a comparative descriptive analysis, by comparing the reality of corporate tax with animplementation of tax-planning. From the results, it can be concluded that after theimplementation of tax planning, tax planning can minimize tax payments PT. Arta Design. Anumber of tax savings can be utilized by the company's funds for activities that benefit bothdirectly or indirectly for the company.
