According to J. Keown (2001), planning and control are the two things that are not integral, that it is planning to determine what action should be taken to realize a certain purpose, while the rate of what has been produced and compares with a plan that had been developed. This comparison can then be used for budgeting, planning in accordance with the desired goal.
B. Tax Planning
Tax planning is the first stage of the tax savings, tax-saving strategies are developed at the time of planning, usually done by the company's internal (management company) or by outside parties in this case the tax consultant.
According Lumbatoruan (2000:435), tax planning (Tax Planning) is a financial plan policies with the company considers the following:
1. Tax Liability Payments
2. Tax Payment Regulations
3. Capacity of business and external factors
Meanwhile, according to Siegel and Shim, translated by Kurdish (2002:46), states:
The tax planning is a systematic analysis to distinguish in the freedom of the tax that is intended to minimize tax liabilities in the period of taxation that are running in the future.
Gunawan Like the others, as quoted from Lumbatoruan (2000:485), argues:
Tax planning efforts are legal because the tax savings by using only done things that are not regulated (Loopholes).
Over a third of the tax planning can be started from the field of taxation obligations and plan the possibility of a breach of the lowest tax, considering that there are alternatives in the taxation laws in order to minimize the tax burden.
1. Goals and Planning Function Number
According Lumbatoruan (2000, 483), tax planning function is
Theoretically the tax planning is part of the management of tax. Tax planning here is not the same as the planning is a state reception. Destination management essentially similar tax with the aim of financial management that is equally aimed to obtain liquidity and an adequate return.
Furthermore, Sophar Lumbantoruan (2000, 483) explains the purpose and function of tax planning and financial management in the form of a chart as follows.
