ANALISIS PERENCANAA PPH PASAL 21 MENGGUNAKAN METODE GROSS UP SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN ORANG PRIBADI PADA KARYAWAN TETAP PT CIU INSURANCE

ALFARESH, M. ZIKRIE (2019) ANALISIS PERENCANAA PPH PASAL 21 MENGGUNAKAN METODE GROSS UP SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN ORANG PRIBADI PADA KARYAWAN TETAP PT CIU INSURANCE. D3 thesis, Fakultas Ekonomi.

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Abstract

M ZIKRIE ALFARESH. 2019. 8323154905. Analysis of Income Tax Planning Article 21 Using the Gross Up Method as an Effort to Save the Cost of Personal Income Taxes on Permanent Employees of PT CIU Insurance. D3 Accounting Study Program. Jakarta State University Faculty of Economics. This scientific work has the aim to find out how tax planning (Tax Planning) using the Gross Up Method can streamline the tax burden borne by the company at PT CIU Insurance. The method used in this method is descriptive analysis with data collection methods through interviews, observation and heritage studies. From the results of this study it is known that in the gross up method, the company provides tax benefits as large as Article 21 Income which is deducted from employee income. For companies, the burden arising from the provision of benefits is deductible expense, not corrected in a positive fiscal manner, resulting in a reduction in the company's tax burden. Therefore, this method is fair for both parties who jointly feel the benefits of applying the gross up method.

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