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ANALISIS PEMILIHAN METODE PERHITUNGAN PAJAK PENGHASILAN PASAL 21 DAN PENGARUHNYA TERHADAP NET PROFIT MARGIN PADA PT. PATH MOBILE INDONESIA

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ABSTRACT AN ANALYTICAL CALCULATION METHOD OF INCOME TAX UNDER ARTICLE 21 AND ITS INFLUENCE TOWARD NET PROFIT MARGIN IN PT. PATH MOBILE INDONESIA Written by : Kevin Marrent Natigor Siagian NIM : 1632109 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 net profit margin at PT. Path Mobile 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. Path Mobile Indonesia in the application of the calculation and withholding employee income tax used gross 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. Path Mobile Indonesia was gross up method. This result caused the condition of net profit margin growth with gross up method went far beyond standard, presented in 44.15% in 2016, 49.29% in 2017, and 44.69% in 2018. With gross up method, the company can maximize the deductible expenses. Keywords: Income Tax Article 21, Gross Up Method, Net Profit Margin