ANALISIS PPN IMPOR DAN PPH PASAL 22 TERHADAP PERENCANAAN PAJAK PADA PT X TAHUN 2021-2024

Abstract

This study aims to analyze the impact of Import Value-Added Tax (VAT) and Income Tax (PPh) Article 22 on tax planning at PT X. As a company engaged in providing aviation-related supplies, PT X frequently conducts import activities. Understanding the import tax burden is essential as a foundation for developing an efficient tax planning strategy for PT X. This research employs a qualitative approach to examine how Import VAT and Income Tax Article 22 influence tax planning in terms of PT X’s import efficiency. The data used in this study consists of primary data obtained from the company's import tax documents. The analysis is conducted by identifying trends in import tax payments through the PIB and CN clearance systems and evaluating their impact on tax planning strategies for tax burden optimization. The findings indicate a significant relationship between Import VAT and Income Tax Article 22 and tax planning. The selection of an appropriate import tax strategy—by choosing the most suitable clearance system—can minimize tax burdens while ensuring compliance with applicable tax regulations.