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 …
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…