IJSRP, Volume 11, Issue 12, December 2021 Edition [ISSN 2250-3153]
Desiana, Arinal Nurrisyad Hanum
Abstract:
This study aims to analyze the role of compensation for losses in corporate tax management in Indonesia. The approach used in this research is a literature approach or literature study. Secondary research data were collected from books, journals, laws and regulations. This study found that compensation for losses is one of the efforts in tax management to streamline income tax costs for corporate taxpayers in the present and in the future.