ANALISIS PENERAPAN PERENCANAAN PPH 21 DALAM RANGKA MEMINIMALKAN PPh BADAN

Abstract

This research is aimed to analyze the alternatives tax plan of article 21income tax which is suitable for the company in order to minimize the corporate income tax in which both parties i.e.the company and the employeessare equally benefited. The method has been carried out by using qualitative method and case study approach. The description of the research object is the corporate income tax which is imposed to PT. Z. the research data is the primary data in the form of interview and the secondary data in the form of profit and loss statement and the data of employees’ salary.Based on the result of the analysis which has been carried out by the researcher, it can be concluded that the most benefit method for both parties is Gross Up method. Because this method does not give any impact to the decline of the amount of employees’ Take home pay, it does not cause any positive fiscal correction, and it can minimize the corporate income tax.
Keywords: 21 income tax, taxation planning, corporate income tax.