INTRODUCTION
A. Background Research
Entering the era of living foundation, the development program in Indonesia will be more towards the achievement levels of prosperity and justice for all people. Financing development programs not only focus on the oil sector (oil and gas), but have started to divert to non-oil sector. One of the non oil and gas sector is taxation.
Tax is compulsory contribution to the country that by private persons or entities that are based on the force of Law, does not get the reward and used directly for the country as big as people's prosperity.
As one of the state revenues, the tax is a very appropriate choice, because the tax is a real form of community participation to finance the development, which can increase the awareness and sense of responsibility for the development. In addition, taxes are also used to pay for routine expenses such as salary payments PNS, the TNI and the police and public facilities and infrastructure.
In order to increase revenues from the taxation sector, the government has undertaken reform efforts, or whether changes to the way deregulation. Some of the efforts that the Government is to revise the Act No.6 1983 with Law No.16 of 2000 on General Taxation procedure (KUP), Act No.7 of 1983 Law No.17 year 2000 on Income Tax (Income Tax), and change the system of tax collection Official Assessment System into Self Assessment System.
With changes, so must provide facilities for the conduct of the tax liability taxation.
With the Self Assessment system, you can calculate the assessable tax way to do the analysis, adjustment, adjustments, tax planning and preparation on the transactions undertaken by the tax obligation without having to make tax evasion in violation of tax regulations.
Assessable for the body, one way that can be done is to apply a selective management of tax planning issues, including income-tax on the income and burden-the burden of the tax during the year. The goal of tax planning is to minimize taxes owing without breaching tax rules that apply.