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Analisis Penerapan Perencanaan Pajak PPH 21 Karyawan Tetap Menggunakan Metode Gross Up Sebagai Upaya Penghematan Beban Pajak Pengahasilan Badan Pada Rumah Sakit Asih Abyakta (CD + Cetak)

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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 employees use
gross up method on Income Tax Article 21 expense which is expected to minimize
corporate income tax payment without violating tax provisions. The study object is
Asih Abyakta Hospital where located in Gempol.
In obtaining data, the author made observations and documentation at Asih
Abyakta Hospital that the author could analyze the data provided by the hospital.
Observation and documentation is carried out by holding data collection, theories
and explanations from books, as well as references that have to do with the title of
this research, henceforth compared to those carried out in the hospital.
The study results indicate that Asih Abyakta Hospital is not carried out tax
planning of Income Tax Article 21 employees use gross up method. But after
recalculation by applying tax planning of Income Tax Article 21 employees use
gross up method, it is obtained that the corporate Income Tax to be smaller because
has tax benefits given to employees which is same with the Income Tax Article 21
to be paid.

Keywords: Tax Planning, Income Tax Article 21, Gross Up Method, Corporate
Income Tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

020 DAK2019 KUR a

Penerbit

Malang : Program Studi Diploma 3 Akuntansi Universitas Merdeka Malang., 2019

Deskripsi Fisik

PDF 1.557 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

020 DAK 2019

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

TAX PLANNING
INCOME TAX ARTICLE
GROSS UP METHOD
CORPORATE INCOME TAX

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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