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ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 DALAM PERHITUNGAN LABA PADA PT. ASJAYA INDOSURYA SECURITIES

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ABSTRACT The analysis of income tax planning article 21 in the calculation of profit on PT. Asjaya indosurya securities Oleh: Steri Elayati Simbolon This study conducted to determine the implementation of tax calculation of income tax planning article 21, to know how large the average profit obtained before and after tax planning, to know the amount of corporate profits with the use of tax planning, great to know the average tax on PT .Asjaya Indosurya Securities. Methods used in this research is descriptive method , where data is collected and analyzed based on the state of real on PT. Asjaya indosurya securities .And reports profit and loss statistics processed using a formula. Based on the results of research that it was planning to the implementation of the tax calculation PT. Asjaya Indosurya Securities tax which was paid by the company and the workers all allowances received by the company. Average earnings obtained by PT. Asjaya Indosurya Securities tax before and after a year of planning agency in (2012) before 636,305,980 after 722,105,981 and (2013 ) before 721,621,648.00 after ( 577,896,281.22). PT. Asjaya Indosurya Securities did the saving of tax by imposing tax planning, namely by means of payroll tax paid by employees and company employees get an allowance for the welfare of employees and by the company made as a burden the company will be reduced profit because of tax . Keyword: Tax Planning, Profit/Loss