Universitas Bhayangkara Jakarta Raya

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Nuryati, Tutty and Pangaribuan, David and Nindasari, Defiani (2022) Determining the Method of Calculating of Article 21 Income Tax in Tax Planning (Case Study at PT. Khatulistiwa). ATESTASI: JURNAL ILMIAH AKUNTANSI, Jakarta.

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Abstract

Taxes in companies get high enough attention because taxes for companies are a burden that reduces the company's net profit, causing companies to make various efforts to be able to pay taxes as low as possible. The company's goal is to maximize profit or profit. To maximize these profits, the company must increase revenue and reduce expenses to a minimum, including the tax burden that must be paid. Efforts that can be made by companies in minimizing the company's tax burden are tax management. Tax management is closely related to tax planning (tax planning). Tax planning is an effort made by taxpayers or groups of taxpayers in organizing taxes, both income taxes or other taxes so that they are in the lowest possible position as long as it is still possible by the provisions of applicable tax regulations. By doing tax planning (tax planning), companies can get greater income because the company's tax burden paid is smaller than before doing tax planning. Tax planning that can be done by the company is to choose the method of calculating the income tax withholding article 21. This study contains a comparison of the calculation of Article 21 income tax using the net, gross, and gross up methods and the aim is to find out which method is the most efficient for the total income tax burden that must be paid by PT. Equator. The method used is descriptive and comparative research method with a qualitative approach. Data collection techniques used are interview techniques, documentation, and literature study. The data used are primary data and secondary data. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross up method because there is a tax allowance of Article 21 income tax given by the company to employees. Keywords: Income Tax Article 21, Tax Planning, Gross up.

Item Type:	Other
Subjects:	Ilmu Sosial > Ekonomi > Perpajakan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Tutty Nuryati
Date Deposited:	03 Jul 2023 02:31
Last Modified:	03 Jul 2023 02:31
URI:	http://repository.ubharajaya.ac.id/id/eprint/21849

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