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ANALISIS PERBANDINGAN PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 DAN DAMPAKNYA TERHADAP LABA PADA PT. MITRA JASA POWER

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ABSTRACT COMPARATIVE ANALYSIS OF CALCULATION AND CUTTING OF INCOME TAX 21 AND ITS IMPACT ON PROFIT IN PT. MITRA JASA POWER Written by: Christ Natalio Simanjuntak NIM: 1432195 The purpose of the study was to analized the most appropriate methode to calculating and cutting income tax 21 in maximizing corporate profit. The method of research that the author applied in this research was direct observation. The author did direct observation through documentation or by collecting the important data such as list of salary an financial annual report. There was three method used in calculating and cutting income tax 21, the first one was called by gross method that was taxes borne by each employee, the second one was called by net method that was taxes borne by the companies, and the third was called by gross up method that was the company provides tax benefits, where to get the tax allowances were calculated according to the formula of gross up. PT. Mitra Jasa Power in calculating and cutting of income tax 21 employees using gross method or the employees who bear the tax. This research concluded that the most proper method to calculating dan cutting income tax 21 in maximizing profit was by gross method. This was because the gross method resultes a greater profit calculation between the two other methods where the gross method is Rp 1,631,759,878, while net method is Rp 1,600,323,503, and for gross up method is Rp 1,613,553,431. This is because the company does not have to pay income tax 21 employees so that the impact of the company's profits compared to the other two methods. In other words, PT. Mitra Jasa Power already use the most appropriate method in maximizing the company's profit. Keywords: Income tax 21, profit, gross up