PENERAPAN PERENCANAAN PPH 21 SEBAGAI STRATEGI PENGHEMATAN PAJAK PERUSAHAAN PT. X

  • Diva Ayu Mashita Anzali
  • Astri Fitria
Keywords: PPh 21 planning, net methods, gross up

Abstract

The research to aimed to compare tax amount which had to be paid by using resent and other withholding ta methods. Besides, it was also to find out the implementation of PPh 21 planning of employees as an effort to have strategy of companies tax expanse efficiency. This research uses descriptive qualitative research where the researcher chooses primary data and secondary data in processing this research data. Primary data obtained from direct interviews with the company regarding the type of tax planning implemented by the company. Meanwhile, secondary data is obtained from documents related to company financial reports such as employee salary lists, income statements, and other supporting documents obtained from the object of research. This research was conducted at PT. X which is located in Surabaya. The company pays the Corporate Income using the Net Method. Gross Up method, the company will pay the Corporate Income Tax of Rp. 377,312,055. Gross Up method, the company can pay a smaller company income tax. compared to using the Net Method. Savings in corporate tax payments of Rp. 14,334,132. It is quite significant if PT. X wants to make changes to the calculation method of PPh 21 employees.
Keywords: PPh 21 planning, net methods, gross up

Published
2021-03-04