IJFAM
Article Details
Vol. 8 No. 2 (2026): September
Analysis of Tax Planning Implementation for Tax Burden Reduction in CV ABC
Abstract
Purpose: This study aims to identify how the implementation of tax planning strategies can help CV ABC legally and efficiently reduce its tax burden. This study examines the effectiveness of tax management practices in optimizing tax obligations while maintaining compliance with applicable regulations.
Research Methodology: This study employed a case study method with a descriptive qualitative approach. Data were collected through interviews, financial reports, and the company’s tax data for 2023. The analysis techniques include data reduction, data presentation, and conclusion drawing to evaluate the effectiveness of the tax planning implementation.
Results: The findings revealed that CV ABC successfully reduced its tax burden by implementing several strategies, including the completed contract method, optimization of fiscal reconciliation, utilization of SBU-based tax incentives, and input VAT management. These strategies contributed to a significant reduction in taxes payable while ensuring regulatory compliance..
Conclusions: Tax planning implementation has proven effective in legally reducing CV ABC’s tax burden. However, improvements in administrative management and certification utilization are required to further optimize the tax planning outcomes.
Limitations: This research is limited to a single case study of CV ABC and covers only the 2023 fiscal year, limiting the generalizability of the findings to other construction companies.
Contributions: This study provides practical insights and solutions for construction companies to implement legal and efficient tax-planning strategies, optimize tax management, and improve compliance.
Keywords
Construction Company
Tax Burden Reduction
Tax Efficiency
Tax Incentives
Tax Planning
How to Cite
Ruqayya, K. A. ., Ridwansyah, E., & Damayanti, D. (2026). Analysis of Tax Planning Implementation for Tax Burden Reduction in CV ABC. International Journal of Financial, Accounting, and Management, 8(2), 303–321. https://doi.org/10.35912/ijfam.v8.n2.p303-321.2026
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