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ANALISIS PEMBEBANAN PAJAK PENGHASILAN PASAL 21 GAJI KARYAWAN UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILANPT. BITZER COMPRESSORS INDONESIA

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ABSTRACT ANALYSIS METHOD OF IMPOSITION OF INCOME TAX ARTICLE 21 EMPLOYEE WAGES AGAINST THE PAYMENT EFFICIENCY INCOME TAX TAX OF PT. BITZER COMPRESSORS INDONESIA Disusun Oleh : Santa Purnama Sari Simbolon NIM: 1232190 The purposed of this baby thesist was to analized and Company the method of income tax loading and to determined the efficiency at PT. Bitzer Compressors Indonesia. The methods used in this research was descriptive methd. Decomposition of the data collected by the real state of the processe, analized and conclutions drawn. Data were collected through interviews and documentation studies. The data were processed with quantitative methods. Based on the analysis method of imposition of income tax article 21 in order to produce income tax payment efficiency on all three methods were: using the method of imposition of the taxes that loaded to the employee in the employee tax with the gross up method Rp. 958.482.151, and corporate tax Rp. 11.258.224.802, employee tax with gross method Rp. 810.716.446 and corporate tax Rp. 11.497.865.339,8. Employee tax with net method is Rp. 853.193.064,9 and corporate tax is Rp. 11.497.865.339,79. Based on the analysis of this baby thesist conducted with the three methods. it was the most efficient method was the gross up method. Because employee don’t think. Keyword : Income Tax Article 21 and Income Tax Payment Efficiency