1Universitas Pendidikan Indonesia
2Faculty of Administrative Science, Aljanad University for Science and Technology, Taiz, Yemen
3Faculty of Administrative Science, Aljanad University for Science and Technology, Taiz, Yemen
4Faculty of Engineering and IT, Aljanad University for Science and Technology, Taiz, Yemen
This paper explores the relationship between tax planning and corporate income tax, highlighting its implications for businesses. Companies incur income tax on profits, which encompass both capital gains and regular income. After reviewing the literature, 30 relevant articles were selected for analysis. The findings reveal that effective tax planning influences various aspects of corporate operations, such as accounting conservatism, employment levels, taxation of digital services, labor-related corporate tax burdens, and overall business strategy. These insights are crucial for companies aiming to enhance their tax planning strategies by offering actionable recommendations to minimize income tax liabilities and improve financial returns. Understanding these dynamics enables businesses to develop more effective tax optimization approaches, supporting their growth and sustainability in a complex tax environment.
Income tax, Corporate Strategies, Incometax, Tax planning, Profit
