Tax Amnesty is elimination of taxes that should be owed, it is not subject to tax administration and criminal sanctions at the field of taxation, by disclosing assets and paying ransoms as stipulated in the law. Taxpayers who are implementation tax amnesty program has tax obligations, namely the obligation to report LPHT in accordance with the certificate of tax amnesty periodically. The govern…
Tax planning is one of the efforts that can be done by taxpayers to minimize the tax payable payment by utilizing a strategy or method that does not violate applicable tax regulations and provisions. One tax planning that can be done by taxpayers is Income Tax Article 21 employees using gross up method. The purpose of this study is to carry out tax planning of Income Tax Article 21 employee…