Analisis Penerapan Perencanaan Pajak Penghasilan Pasal 21 menggunakan Metode Gross Up sebagai Upaya untuk Penghematan Beban Pajak Penghasilan pada PT. Manunggal Unggul Jaya (CD + Cetak)

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Analisis Penerapan Perencanaan Pajak Penghasilan Pasal 21 menggunakan Metode Gross Up sebagai Upaya untuk Penghematan Beban Pajak Penghasilan pada PT. Manunggal Unggul Jaya (CD + Cetak)

Kharisma, Ratna - Nama Orang;

Tax planning does not aim to carry out tax obligations incorrectly, but seeks to take advantage of opportunities related to tax regulations that benefit the company but do not harm the government in a legal manner. One tax plan that can be done is Article 21 of Income Tax planning using the gross up method. The purpose of this study is to analyze the role of the gross up method in tax planning as well as the effectiveness of the gross up method for corporate tax savings.

The data used are secondary data, namely company profiles and employee salary details. Where later in obtaining data, the authors documented at PT. Manunggal Unggul Jaya, then the writer can analyze the data provided by the company. Documentation is done by collecting data, theories and explanations from books, as well as references that have to do with the title of this research, to be compared with those carried out in the company. This research is a qualitative and quantitative descriptive study.

The results of this study indicate that the gross up method can save the company's tax burden. The gross up method can be said to be effective because it makes the Income Tax to be paid by the company smaller than before using the gross up method, because the company provides benefits equal to Article 21 of Income Tax withheld on employee income.

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

Ketersediaan

Perpus Pusat (L2 AV) 005 DAK2020 KHA a

99200371DA

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Informasi Detail

Judul Seri: -
No. Panggil: 005 DAK2020 KHA a
Penerbit: Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020
Deskripsi Fisik: PDF, 1.900 KB
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 005 DAK 2020
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: TAX PLANNING
GROSS UP METHOD
INCOME TAX ARTICLE 21
Info Detail Spesifik: -
Pernyataan Tanggungjawab: -

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