Analisis Pemilihan Metode Pemotongan PPh Pasal 21 dalam Meminimalkan PPh Terutang Sebelum dan Sesudah Diterapkannya UU PPh No.36 Tahun 2008 (Studi Kasus pada PT Super Plastin, Tasikmalaya)
Daftar Isi:
- A corporate have a lot of opportunity to make efficiency of a Corporation Income Tax over costs related to employees welfare. One cost of employees’ welfare to be minimized is employees Income Tax in article 21. The aims of the study are to understand how estimation of Income Tax in article 21 and take home pay of employee if some methods of reducing Income Tax in article 21 is applied to and which methods is most benefit for corporate and employees in the reduction of Income Tax in article 21 before and after application of Income Tax Act No.36/2008. A method used in this study is descriptive one by choosing one of four methods for reduction of Income Tax in article 21; that are, Income Tax in article 21 is borne by employee, Income Tax in article 21 is borne by employer, Income Tax in article 21 is made tax benefit, and Income Tax in article 21 is brought into gross up. The data to support the study is derived from a list of employee wage of PT Super Plastin in Tasikmalaya for 2008. In light of results, the study might be concluded that method of reducing Income Tax in article 21 following gross up is best policy alternative for PT Super Plastin both before and after application of Income Tax Act No.36/2008.