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 payment as an effort tax efficiency by application of tax planning ….This research aims to know find applying of tax planning of income tax to make efficient of tax payment in PT. Perkebunan Sumatera …

, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I … signifikan of income tax. By parsial, Independence of AR and also applying benchmarking did not signifikan have an effect on of … income tax. This matter differ from the hypothesis expressing its influence is significan. From result of hypothesis …