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ANALISIS METODE PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN BEBAN PAJAK PADA PT.COLOROBBIA INDONESIA

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ABSTRACT AN ANALYTICAL CALCULATION METHOD OF INCOME TAX UNDER ARTICLE 21 AS A STRATEGY FOR SAVING TAX EXPENSE IN PT. COLOROBBIA INDONESIA Written by : Julio Santos Siagian NIM : 163213 This study aims to determine the method of calculation of income tax article 21 what is appropriate in calculating taxes and salaries of employees who were conditioned in accordance with saving tax expense at PT. Colorobbia Indonesia. The method that the authors did in this research was direct research. Direct research was done through documentation or by collecting the data needed to support this study as employee payroll and financial statements. There were three methods used to calculate a salary taxes of the employee, who first called the gross method (taxes borne by employees), the second was the net method (tax borne by the company), and the last was gross-up method (the company provides tax allowances where tax allowances granted equal to the tax payable used for formula of gross-up). PT. Colorobbia Indonesia in the application of the calculation and withholding employee income tax used net method. This research had resulted in the conclusion where the most appropriate method to be used in calculating the income tax article 21 based on the conditions of net profit margin at PT. Colorobbia Indonesia was net method ,becaues of the total tax expense incurred by the company, amounting to Rp 2,102,912,067, -. less than the Gross Up Method, which is Rp. 3,471,057,417. Keywords: Income Tax Article 21, Net Method, Saving Tax Expense