Abstract:In the current condition, taxes are the primary source of state income that contributes to the state budget compared to the source of income from foreign exchange for oil and gas and non-oil exports. Viewed from the side of the taxpayer, tax is a burden that is the company's main obligation to fulfill it in a timely manner. This study uses a literature review, where the results of qualitative writing will explain about tax planning at the beginning of the company theoretically. The author in making this resear… Show more
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