| One of the current Indonesian government revenue is revenue from taxation sector. For a company or business entity, the tax is one of the major burdens that will reduce net income. Therefore, it is necessary to tax planning in an effort to minimize income tax expense. The problems facing companies today is the lack of proper tax planning, especially in terms of the selection of corporate income tax rates. This is because companies do not understand the tax rules that apply in Indonesia, so the expense of income tax paid by the company is not optimal. This study aims to determine whether to select the appropriate income tax rate in accordance with prevailing tax regulations in Indonesia, PT Unisia Express Cara to minimize income tax expense to be paid. The method used in this research is to conduct interviews, observation, documentation and calculate the income tax using the tax laws and regulations, and compares with the calculation of income tax applied by the company. The results obtained in the studies that have been conducted, it can be concluded that PT Unisia Ekspres Cara yet to implement tax planning in the selection of the corporate tax rate, it is evident from the selection of tax rates which refer to Regulation 46 of 2013 has not been able to minimize income tax expense company. |