@thesis{thesis,
		author={HASMIN  and IMRAN  and VALENTINA },
		title ={Penerapan Metode Gross Up Dalam Penghitungan PPh Pasal 21 Sebagai Salah Satu Strategi Perencanaan Pajak (Studi Kasus pada PDAM Kabupaten Bone Bolango)},
		year={2013},
		url={},
		abstract={	This research aimed to investigate the rate of company tax before the implementation of gross up method and after the implementation of gross up method.
	This research applied descriptive method. The technique of data collection was secondary data by collecting documents which were the payroll and profit and loss statement.
	The result of this research showed that company tax before implementing gross up method was as high as Rp.13.503.284,25, while the company tax after implementing gross up method was amounted Rp.4.665.111,25 or it was considered toward efficiency of the tax load amounted 0,34%. Therefore, it could be concluded that the implementation of gross up method had a big profit to the company because it gave more the efficiency toward tax load than without applying the gross up method.

Key Word: Income Tax Article 21, Tax Planning, Gross Up Method.
}
		}