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ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA [AJAK PENGHASILAN PASAL 21 DI PT.ASIA PACIFIC FIBERS TBK

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ABSTRACT THE TAX PLANNING ANALYSIS OF ARTICLE 21 ON INCOME TAX IN PT. ASIA PACIFIC FIBERS TBK Arranged by: Kathleen Angely Sabatini Sihotang NIM: 1432066 Tax is a company’s obligation to pay to the state or province in accordance with the income earned in a certain period or periods. Tax is one of the largest income in Indonesia. Article 21 on income tax is a tax imposed on the subject of tax of income received in a tax year. The purpose of this research is to know the calculation of Article 21 on income Tax by using Gross, Net and Gross Up Method. The method used by the writer for this research was a descriptive method in which data was calculating Article 21 on Income Tax in PT. Asia Pacific Fibers Tbk. Based on the Analysis Method Gross (taxes borne by employees) where the tax burden employees are not recognization by the fiskal credited in calculating the corporate income tax in the amount of his income tax Rp. 82.729.540 so Rp. 208.852.288.088, while the Method Net where the tax burden of emplooyes is Rp. 82.729.540 and corporate income tax amounted Rp. 208.769.552.548, while the Method of Gross Up (employees are provided in the form of tax benefits) Rp. 83.089.866 and income tax amounted Rp. 208.769.192.222. Based on the results of the research it was concluded that by applying the Gross Up Method, it will provide savings when compared with the application of other method. The calsulation of Article 21 on Income Tax by using the Gross Up method resulted in a rise of Take Home Pay for the employees, and a decrease in the company’s profit which also resulted in the corporate income tax of the company going down. Keywords: Tax Planning, Article 21 on Income Tax, Gross Up Method.