Analisis Perbandingan antara Metode Net dan Gross Up dalam Perhitungan PPh 21 terhadap PPh Badan (Studi Kasus pada PT. XYZ)
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Institusion
Politeknik Negeri Bali
Author
Nama Belakang, Nama Depan
Subject
Teknik Elektro
Datestamp
2024-05-11 07:24:10
Abstract :
The Final Report contains contains a comparative analysis between net and gross up method in calculation of witholding tax art 21 and its impact on corporate income tax when reporting Annual Corporate Tax Returns for companies that already use general tax rate. This study is based on Law No. 7 of 2021 concerning Harmonization of Tax Regulations. The data used in this research are employees salaries lists and financial reports of PT. XYZ in 2022.
The Final Report contains contains a comparative analysis between net and gross up method in calculation of witholding tax art 21 and its impact on corporate income tax when reporting Annual Corporate Tax Returns for companies that already use general tax rate. This study is based on Law No. 7 of 2021 concerning Harmonization of Tax Regulations. The data used in this research are employees salaries lists and financial reports of PT. XYZ in 2022.
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