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Student Project | Management | Indonesia | Volume 11 Issue 1, January 2022

Tax Consultant Role Tax Planning in Taxpayer Compliance Effort

Sumarlin | Tio Carlos Antonius Purba ^[2]

Abstract: Tax planning is one of tax management functions (tax management); income tax can be optimized legally through tax planning. The purpose of tax planning is not to evade tax payments but to arrange so that the tax paid is not more than the amount that should be the taxpayer's obligation. It is essential to know the applicable tax laws and regulations in implementing tax planning. Taxpayers must understand all tax rules so as not to get caught in the problem of tax evasion or other illegal efforts or violate the applicable tax provisions so that the company must bear the consequences of being subject to sanctions that will harm the taxpayer himself. Tax Planning is a process organization carried out by the taxpayer so that his income tax debt is in a minimal position, where the amount of tax paid by an individual or entity to the state depends on the profit earned, as long as this is possible both by the provisions of tax laws and regulations and commercially, there are 3 (three) elements of taxation that motivate tax planning: tax policy, tax laws, and tax administration. Tax planning plays a role in making tax savings, an effort to reduce the amount of taxes that are not included in the scope of taxation.

Keywords: tax consultant, tax planning, and taxpayer compliance

Edition: Volume 11 Issue 1, January 2022,

Pages: 1512 - 1516