TAX PLANNING IN MICRO, SMALL AND MEDIUM ENTERPRISES IN INDONESIA

Micro, Small and Medium Enterprises (SMEs) are growing rapidly in Indonesia. Based on data from the Ministry of Cooperatives and SMEs processed from the Central Statistics Agency, it shows that in 2017, the number of MSME business units grew to 62,922,617 or 99.99%, which absorbed a workforce of 116,673,416 or 97.02%, and contributed 60% of Gross Domestic Product (GDP). This study aims to evaluate the tax planning carried out by MSMEs by using a case study on CV ABC for the 2018 fiscal year. CV ABC is a company engaged in the trade of new cylinders, spare parts, maintenance and refilling Light Fire Extinguishers (APAR). The research method used in this research is descriptive qualitative to reveal the phenomenon that is developing in the community. The results of this study indicate that income tax planning carried out by CV ABC using facilities in Government Regulation Number 23 of 2018. While the value-added tax planning carried out by CV ABC uses facilities in Minister of Finance Regulation Number 74 / PMK.03 / 2010. And with the tax planning, in 2018 CV ABC succeeded in making tax savings for the 2018 fiscal year