Analisa Perencanaan Pajak Penghasilan Orang Pribadi Untuk Efisiensi Pajak Penghasilan Terutang Badan (Studi Kasus Pada PT.XYZ
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Karininda, Aurel
Subject
Perpajakan
Datestamp
2023-09-08 03:33:58
Abstract :
This study aims to analyze the comparison of Article 21 Income Tax using the most efficient gross and gross up method for Corporate Income Tax payable. This type of research uses descriptive research. Data collection techniques in this study are by using observation, interviews, and documentation. The documents needed in this research are the Profit and Loss Report Data of PT. XYZ 2021-2022 and salary list for permanent employees 2021-2022. The results of this study indicate that the most efficient method of calculating Article 21 Income Tax by using the gross up method, namely by providing allowances in the amount of Article 21 Income Tax payable. The method for calculating PPh Article 21 using the Gross Up method is higher than using the Gross Method, the calculation of PPh Article 21 using the higher Gross Up method can affect the basis for imposing corporate income tax. Using the gross up method, the amount of compensation for losses from losses in 2022 which was originally IDR 7.834.859.700 becomes IDR 8.346.838.772 which can be compensated for the next 5 (five) years which will automatically reduce Corporate Income Tax if PT. XYZ make a profit the following year. In addition, using the gross up method can also improve employee welfare because Article 21 Income Tax is provided in the form of allowances without deducting it from employee income.
This study aims to analyze the comparison of Article 21 Income Tax using the most efficient gross and gross up method for Corporate Income Tax payable. This type of research uses descriptive research. Data collection techniques in this study are by using observation, interviews, and documentation. The documents needed in this research are the Profit and Loss Report Data of PT. XYZ 2021-2022 and salary list for permanent employees 2021-2022. The results of this study indicate that the most efficient method of calculating Article 21 Income Tax by using the gross up method, namely by providing allowances in the amount of Article 21 Income Tax payable. The method for calculating PPh Article 21 using the Gross Up method is higher than using the Gross Method, the calculation of PPh Article 21 using the higher Gross Up method can affect the basis for imposing corporate income tax. Using the gross up method, the amount of compensation for losses from losses in 2022 which was originally IDR 7.834.859.700 becomes IDR 8.346.838.772 which can be compensated for the next 5 (five) years which will automatically reduce Corporate Income Tax if PT. XYZ make a profit the following year. In addition, using the gross up method can also improve employee welfare because Article 21 Income Tax is provided in the form of allowances without deducting it from employee income.
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