IMPLEMENTATION OF SUPER TAX DEDUCTION TAX PLANNING MODEL DESIGN BASED ON PMK NO 128/PMK.010/2019 AS AN EFFORT FOR HUMAN RESOURCE DEVELOPMENT AND DEVELOPMENT IN INDUSTRY IN THE REGION OF NORTH SULAWESI

Abstract

Utilization of this Super Tax Deduction facility needs to be planned properly because there are requirements that must be met. Tax Planning is one way that can be used in utilizing tax facilities provided by the government. A certain tax planning model is needed for a tax facility so that its application does not violate applicable tax regulations. The method used in this study is a qualitative descriptive method which will describe the design of the Super Tax Deduction Tax Planning Model as a model that will be applied based on applicable tax regulations. This research was carried out based on the Research Strategic Plan of the Manado State Polytechnic as Institutional Leading Research until 2024, one of the leading areas being Community Economic Strengthening Through Human Resource Development. The results of this vocational product research are the Application of the Tax Planning Super Tax Deduction Model which is designed based on the concepts and principles of tax management in such a way that can be used as a guide for IDUKA in implementing this tax facility.