摘要：Keywords: Tax Planning, Tax Management, Taxation Law No. 36 year 2008. ABSTRACT Taxes are something that is not liked by many people that cannot be denied that many people who evade taxes, because by paying taxes means a loss of "money" is derived from business profits. Therefore, both individual taxpayers and corporate taxpayers to make efforts to regulate the amount of taxes to be paid efficiently. This encourages them to formulate tax planning tax management (Tax Planning). Basically, the tax plan does not conflict with the law. Strategies undertaken in more tax planning on utilizing the gaps (loopholes) contained in tax legislation. Tax planning objective is to minimize the tax returns in order to achieve the optimal profit before tax. The data used in this research is secondary data, especially the income statement as of December 31, 2009 from the object of the research is PT. Arta Design. The study was conducted using a comparative descriptive analysis, by comparing the reality of corporate tax with an implementation of tax-planning. From the results, it can be concluded that after the implementation of tax planning, tax planning can minimize tax payments PT. Arta Design. A number of tax savings can be utilized by the company's funds for activities that benefit both directly or indirectly for the company.
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