ANALISIS PERHITUNGAN PERENCANAAN PAJAK PPH 21 METODE GROSS UP PADA PT. MAXIMA CENTRA SELARAS

ARI YANTI, DITA (2013) ANALISIS PERHITUNGAN PERENCANAAN PAJAK PPH 21 METODE GROSS UP PADA PT. MAXIMA CENTRA SELARAS. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This Scientific Work aims to know the difference of calculation of Income Tax (PPh) Article 21 using net method, gross method, and gross-up method, can make tax planning one of them by choosing the method of calculation of Income Tax (PPh) Article 21 more precisely for the company. The method used in this research is quantitative descriptive method with data collection method through observation, interview, and secondary data. From the results of writing can be seen that the company has not made a tax planning, calculation of income tax 21 using net method, gross method, when compared with using gross-up method then the position of both commercial and fiscal profit before tax decreases or calculation of corporate profits before tax by using gross -up method is smaller than using net method and gross method. Corporate income tax calculated using the gross-up method will be less than using the net method and gross method.

Item Type: Thesis (D3)
Additional Information: Pembimbing: Dra.Etty Gurendrawati, M.Si, Akt
Uncontrolled Keywords: Tax Planning, Income Tax Article 21, Gross-Up Method.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 23 Mar 2018 06:51
Last Modified: 23 Mar 2018 06:51
URI: http://repository.fe.unj.ac.id/id/eprint/3903

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