The Effectiveness of Tax Planning for Natural Costs to Company Employees as an Effort for Tax Efficiency

Abstract

The purpose of this research is to find out how far tax planning for in-kind expenses can make the tax burden on PT. Karsa Makassar land. This type of research is descriptive. Data obtained by using interview documentation. Data analysis uses a qualitative approach. The results of the study show that tax planning for in-kind expenses for company employees can streamline the amount of tax owed by the company by recognizing in-kind costs as the company's operational expenses. PT management Bumi Karsa Makassar should apply tax planning for in-kind costs in streamlining the company's operations.