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PENGARUH METODE PEMOTONGAN PAJAK PENGHASILAN PASAL 21 GROSS UP TERHADAP LABA PT. PINUS MERAH ABADI

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ABSTRACT EFFECT OF METHODS OF INCOME TAX ARTICLE 21 GROSS UP ON PROFITS PT. PINUS MERAH ABADI Arranged by: Bertwando Manalu NIM: 1132224 Tax is one of the largest state revenues, but on the other hand taxes can reduce the company's net profit. The purpose of this study to find out how the calculation of the method of withholding income tax Article 21 for permanent employees to the company's earnings. This research uses secondary data and quantitative descriptive analysis method in its analysis. PT Pinus Merah Abadi is a fast moving company in the field of sales & distribution covering traditional and modern network. PT Abadi Pinus Merah applies Gross-Up Method. The results of the study on the calculation of income tax article 21 for permanent employees of PT Abadi Pinus Merah using Gross-Up Method then the company does not cut but has an impact on the report of corporate income tax for giving tax allowance. And when PT Pinus Abadi Merah uses Gross-Up Method then the company does not deduct Article 21 Tax on the employee but makes the fee through tax allowance, Gross-Up Method. This can provide efficiency to the corporate tax burden and motivate employees because the income tax article 21 was not directly deducted from the employee's income. Based on the test significance obtained Results from calculations SPSS illustrates that the value of t arithmetic is -0.120 while t table 3.18245 can be from the value df = 5 and α = 0.05. This explains that t arithmetic