ANALISIS PERHITUNGAN DAN PERBANDINGAN METODE NET DAN
METODE GROSS UP PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI
PAJAK PENGHASILAN BADAN
(STUDI KASUS PT. EFATA RAHEMA DI GRESIK)
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Institusion
Universitas Bhayangkara Surabaya
Author
Alya sukma, Ninda aprita
Subject
Data Analysis
Datestamp
2024-07-30 04:15:26
Abstract :
The purpose of this study was to analyze the calculation and comparison of the net method and the gross up method of Income Tax Article 21 as an efficiency strategy for corporate income tax. Case study conducted at PT. Efata Rahema in Gresik. This research uses descriptive qualitative analytical method. Data collection techniques include observation, interviews, and documentation. The secondary data used is the income statement and payroll for permanent employees for 2021. The results show that the most efficient calculation of PPh 21 is the method used by companies (gross method) because companies generate greater profits.
The purpose of this study was to analyze the calculation and comparison of the net method and the gross up method of Income Tax Article 21 as an efficiency strategy for corporate income tax. Case study conducted at PT. Efata Rahema in Gresik. This research uses descriptive qualitative analytical method. Data collection techniques include observation, interviews, and documentation. The secondary data used is the income statement and payroll for permanent employees for 2021. The results show that the most efficient calculation of PPh 21 is the method used by companies (gross method) because companies generate greater profits.
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