ANALISIS PENERAPAN TAX PLANNING PPH 21 DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT. SUMBER KALIMANTAN ABADI DI BALIKPAPAN
| Main Author: | Taghfirul Azhima Yoga S, Desi Ratnasari, Elfreda Aplonia Lau, |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
EKONOMIA
, 2020
|
| Subjects: | |
| Online Access: |
http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/4907 http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/4907/pdf |
Daftar Isi:
- This research was conducted to determine whether the gross up method was carried out at PT. Sumber Kalimantan Abadi in Balikpapan can save on corporate tax payments with the formulation of the problem is whether the determination of the tax rate of pph article 21 is based on the gross up method through tax planning PPh Article 21 at PT. Sumber Kalimantan Abadi Balikpapan is smaller than PT. Sumber Kalimantan Abadi Balikpapan. This study aims to determine and analyze the determination of the amount of Article 21 income tax based on the gross up method through tax planning Article 21 income tax at PT. Sumber Kalimantan Abadi Balikpapan is smaller than PT. Sumber Kalimantan Abadi Balikpapan.The analysis tool used is the calculation of Income Tax Article 21, the calculation of the tax allowance method Gross Up, and the calculation of profit and loss method Gross Up.The results showed that the analysis of the implementation of PPh article 21 tax planning conducted at PT Sumber Kalimantan Abadi in Balikpapan by using the Gross Up method is smaller than the determination of PT Sumber Kalimantan Abadi's which is Rp. 1.350.034