ANALISIS PENERAPAN PERENCANAAN (TAX PLANNING) PPH 21 UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT CAHAYA MANGUNANG PALEMBANG
Daftar Isi:
- This study aims to determine the size of corporate's tax burden before the application of the gross up method and after the application of the gross up method. The method used is descriptive method. Data collection tehcniques used secondary data, name namely by collecting documents in the form of pay roll and income statement. The result indicates that the magnitude of the corporative's tax burden before applying gross method Rp.13.503.284.25,- the while amount of corporate tax burden after the application of gross up method is Rp.8.848.173,- and there is a different of Rp.4.665.111.25,- or in other words, there is an efficiency of the tax burden of 0,34%. So it can be concluded that the application of gross up method is very profitable for the corporate because it provides greater efficiency or saving in the tax expense compared to without using gross up methods.