STRATEGI TAX AVOIDANCE YANG DILAKUKAN OLEH WAJIB PAJAK DI KOTA PALEMBANG UNTUK MENGURANGI BEBAN PAJAK PENGHASILAN SECARA LEGAL

Richardy, Steve Sun Sandy (2025) STRATEGI TAX AVOIDANCE YANG DILAKUKAN OLEH WAJIB PAJAK DI KOTA PALEMBANG UNTUK MENGURANGI BEBAN PAJAK PENGHASILAN SECARA LEGAL. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the tax avoidance strategies employed by taxpayers in Palembang City to legally reduce income tax burdens. The research uses a qualitative method, with primary data collected through interviews with several business taxpayers in the city. Data validity was tested using triangulation. The results show that the interviewed taxpayers legally implement tax avoidance strategies and maintain proper accounting records to manage their tax obligations. The application of these strategies has a positive impact on business actors by optimizing their business profits. Keywords: Tax avoidance, Taxpayers, Tax Strategy, Accounting

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