STRATEGI PERENCANAAN PPH PASAL 22 DENGAN DANA PENYERTAAN MODAL NEGARA PADA PT.PERTANI (PERSERO) WILAYAH III

Abstract

This research aimed to find out the strategy of tax planning which was conducted at PT. Pertani (Persero) Wilayah 3 without prejudice to tax obligations regarding compliance in the collection of income tax article 22 to corporate partners. This research used qualitative descriptive with the source data through observations, interviews, books, and previous research results which discussed the income tax article 22 and tax planning. The result research show that company was it was obliged to collect taxes every time to procure or purchase goods and services. Based on the regulation of collect stated in the Ministry Regulation of Republic of Indonesia No110/PMK.010/2018. Therefore, it used by companies to carry out tax planning strategies in overcoming the phenomena that occur by making purchases in stages whose purchase value is below the provisions of the exclusion of article 22 income tax collection excluding VAT and is not a split payment from a transactions the second ways were used the gross-up method with the special calculation formula i.e. namely the result of the bill multiplied by ten divided by the result of the subtraction often minus the result of 10 times the income tax rate of article 22, also making an initial agreement with partners for the amount of DPP (after gross-up) to be included in the billing memo so that it looks like a normal bill.
Keywords: plan strategy, tax planning, income tax