Analisis Potensi Penerapan Zakat Perusahaan Sebagai Media Perencanaan Pajak (Tax Planning) di PT. Bumi Karang Picung

Abstract

Zakat Corporate that has been released can reducing income tax burden of company. in other words, corporate zakat can be used as a tax plan. This study aims to find out how much potential PT. Bumi Karang Picung if produced zakat to save tax burden, so it can be optimized in tax planning efforts to minimize the amount of costs that must be incurred to pay corporate income tax PT. Bumi Karang Picung. This study uses a qualitative method with a descriptive approach. The result of this study is that PT. Bumi Karang Picung is designated as a Zakat object under the terms and conditions of the contract issued by BAZNAS, so the Zakat dose calculation is based on the company’s assets, company's liabilities and capital holdings. The difference between the amount of income tax that must be accrued before and after the application of corporate zakat is Rp. 10,021,035.