Andri, Edi (2020) Analisis Perencanaan Pajak Penghasilan Pasal 21 Atas Gaji, THR Dan Bonus Karyawan Tetap Pada PT.Taspen (Persero). Diploma thesis, Politeknik Palcomtech.
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Abstract
The company always tries to make the tax burden paid to the government be as small as possible to get an increase in net profit after tax. Efforts that can be made by companies are tax planning on Article 21 Income Tax. The purpose of this study is to analyze the application of tax planning using four methods on Article 21 Income Tax for employees, as well as providing a choice of which method is most efficient for companies in minimizing tax burden. This study uses a comparative descriptive analysis method that compares the results of Article 21 Income Tax calculations by companies with the Net Method, Gross Up Method, Gross Method and Mixed Method calculations. The results of this study indicate that the application of the most efficient tax planning in order to minimize the tax burden borne by the company is the Gross Up Method. The application of the Gross Up Method was able to reduce the tax burden borne by the company by Rp.25,991,278. The tax burden using the Gross Up Method is smaller than using the Net Method in the amount of Rp.26,933,440. Difference in savings on Article 21 of Income Tax of Rp.942,162.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Pajak Penghasilan, PT.Taspen |
| Subjects: | T Technology > T Technology (General) |
| Depositing User: | Unnamed user with email mahmud@palcomtech.ac.id |
| Date Deposited: | 23 Apr 2020 09:52 |
| Last Modified: | 29 Jul 2020 09:34 |
| URI: | http://repo.palcomtech.ac.id/id/eprint/127 |
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