Text

ANALISIS PEMILIHAN METODE PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BERDASARKAN KONDISI RENTABILITAS EKONOMIS PADA PT. KONSTRUKSI INDO MACHINERY

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT AN ANALYTICAL CALCULATION METHOD OF INCOME TAX UNDER ARTICLE 21 BASED ON ECONOMIC PROFITABILITY CONDITIONS IN PT. KONSTRUKSI INDO MACHINERY Written by : Grace Angeline Siagian NIM : 1332007 This study purposed to determine the calculation method of income tax article 21 what was appropriate in calculating taxes and salaries of employees who were conditioned in accordance with economic profitability at PT. Konstruksi Indo Machinery. 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 provided tax allowances where tax allowances granted equal to the tax payable used for formula of gross-up). PT. Konstruksi Indo Machinery in the application of calculation and withholding employee income tax used gross-up method. This research had resulted the conclusion where the most appropriate method to be used in calculating the income tax article 21 based on the conditions of economic profitability at PT. Konstruksi Indo Machinery was gross method. This result caused the condition of economic profitability growth with gross method went far beyond standard, presented in 101.29% in 2014 and 99.40% in 2015. With gross method, the company was not needed to calculate the income tax expense 21 due to each employee would bear the burden of their own tax. Keywords: Income Tax Article 21, Gross Method, Economic Profitability