Tax Management Strategy in Dealing with Corporate Income Tax Audit

The purpose of this study is to analyze the strategy, implementation, and evaluation of tax management in facing corporate income tax audits at PT.ABC. The research method used in this study is descriptive qualitative. The data used in this study were obtained from interviews, observations, document reviews and online research. This research was conducted at PT.ABC for year 2020. The results of the research related to the implementation of tax management strategies in facing tax audits in 2020 are that PT.ABC only carries out tax management strategies in the form of tax compliance and has not conducted a tax review. Meanwhile, the implementation of the tax management strategy in the form of tax compliance shows that PT.ABC is still less compliant in carrying out its tax obligations. As well as the results of evaluating the implementation of PT.ABC’s tax management in facing a tax audit, namely showing the potential for tax surprises with a significant value which has the potential to become a tax authority finding in a tax audit.