Indonesian Abstract: Peningkatan konsumsi konten dan jasa digital di era globalisasi menimbulkan permasalahan terkait pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi lintas negara. Permasalahan terkait PPN menurut OECD dalam BEPS Action Plan 1 yaitu ketimpangan antara pengusaha asing...

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...

This Research represent the case study with the title "Penerapan Tax PlanningUntuk Pajak Penghasilan sebagai Upaya Penghematan Pembayaran Pajak Badanof PT. Barata UUM Medan.Target of this research is to Know the influence of applying of tax planning to taxexpense is accounted by a company, after...