Analisis Alternatif Perhitungan dan Pemotongan PPh Pasal 21 atas Pegawai Tetap dalam Meminimalkan PPh Terutang
Daftar Isi:
- The objective of a company is to obtain maximum net income. This objective can be reached by doing efficiency in income tax of the company, which is connected with expenses for employee welfare. One of the employee welfare expenses that can be minimized is the employee’s income tax article 21. The purpose of this research is to know which most effective and profitable methods for the company and employees in the deduction of the income tax article 21 deduction are. The method used in this study is descriptive analytical method. Meanwhile, the data of this study are obtained from the information of PT X employees’ salaries in Jambi during the year 2008. This study results in a conclusion that method of calculation and deduction of income tax article 21 in the gross-up is the best policy for PT X.