Perhitungan PPh Pasal 21 dengan metode Gross, Net Basis, dan Gross Up pada CV Laras Cipta Probolinggo periode Januari sampai Desember Tahun 2019
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Institusion
Universitas Katolik Darma Cendika
Author
Yunita, Indah
Subject
HF5601 Accounting
Datestamp
2021-12-09 02:52:07
Abstract :
Taxes are a very important and important source of state revenue because they have a great influence on national development. One of the taxes imposed in Indonesia is Income Tax Article 21. CV Laras Cipta is one of the companies that carry out Article 21 Income Tax collection. The purpose of this research is to analyze and study the income tax calculation. Article 21 that is used by CV Laras Cipta, uses the Article 21 income tax distribution by using the Net Basis method Gross method, and the Gross Up method. The data analysis technique used in this study is a descriptive qualitative analysis by describing the answers to the problem statements that have been made. Article 21 used by the company is the Gross Up method through the provision of Income Tax Article 21 as an addition that is not in accordance with the employees, this causes the Net Base Income Tax Method also uses the Gross method.
Taxes are a very important and important source of state revenue because they have a great influence on national development. One of the taxes imposed in Indonesia is Income Tax Article 21. CV Laras Cipta is one of the companies that carry out Article 21 Income Tax collection. The purpose of this research is to analyze and study the income tax calculation. Article 21 that is used by CV Laras Cipta, uses the Article 21 income tax distribution by using the Net Basis method Gross method, and the Gross Up method. The data analysis technique used in this study is a descriptive qualitative analysis by describing the answers to the problem statements that have been made. Article 21 used by the company is the Gross Up method through the provision of Income Tax Article 21 as an addition that is not in accordance with the employees, this causes the Net Base Income Tax Method also uses the Gross method.
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