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ANALISIS METODE PERHITUNGAN PAJAK PENGHASILAN GAJI KARYAWAN UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PERUSAHAAN VASCOW WORLDWIDE

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ABSTRACT ANALYSIS METHOD OF CALCULATION OF INCOME TAXEMPLOYEE SALARIES FOR THE EFFICIENCY OF PAYMENTINCOME TAX IN WORLDWIDE VASCOW Written by: Norris Satria Lumbantobing NIM :1132173 This study was conducted to determine the efficiency of payment of income tax article 21, to know the differences of each calculation method, to determine the amount of income tax section 21 company by using one of the methods, to determine the amount of profit / loss of companies in perusaaan Vascow Worldwide. The method used in this research was descriptive method, where data was collected and analyzed based on the circumstances at the company Vascow Worlwide. The calculation of each method using the formula respectively, just as suggested by experts tax. Statement of Income and processed by the author. Based on the results of research and interviews that have been collected, it was known the imposition of income tax the salaries of employees covered by the employees themselves. Where the company immediately cut pph 21 employees before receiving wages. Profit / Loss obtained from each method that when using the method Gross Method (charged to the employee) Rp. 8324165528. Profit / Loss was acceptable when using the formula Net Method (paid by the employer / company) Rp. 8,324,287,891. And Profit / Loss was acceptable when using the formula Gross-Up method Rp. 8324294330 Keywords: calculation method pph 21, Pph 21 payment efficiency