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ANALISIS METODE PERHITUNGAN DAN PEMOTONGAN PAJAK GAJI KARYAWAN TERHADAP EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PT. HANOL INDONESIA

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ABSTRACT AN ANALYTICAL METHOD OF CALCULATION AND EMPLOYEE PAYROLL TAX DEDUCTION AGAINTS INCOME TAX EFICIENCY IN PT. HANOL INDONESIA Written By: Yuliana Eka Mitra Malau NIM: 1232099 The purpose of the study was to analized the most appropriate method to calculate and deduct employee payroll tax efficiently or to minimize income tax payment, where in this studied was corporate tax. The method of research that the author applied in this research was direct observation.The author did direct observation through documentation or by collecting the important data such as list of salary and financial annual report. There was three methods used in calculating and deduct the employee payroll tax, the first one was called by gross method (taxes borne by each employee), the second one was called by net method (taxes borne by companies), and the last was called by gross up method (the company provides tax benefits, where to get the tax allowances were calculated according to the formula of gross up). PT. Hanol Indonesia in calculated and deducted employee payroll tax efficiently for corporate tax with gross method or the employees who bear the tax.This research concluded that the most proper method to calculate and deduct employee payroll tax efficiently was gross up method, where this method came to the lower result than two other methods in paying corporate tax, that Rp 1.477.058.478 for gross up method, Rp 1.540.522.153 for gross method, and Rp 1.497.330.992 for net method. This result was due to the tax payable by the company can be financed, where the amount of the payable tax will be the same for each employee. If the company apply the gross method, the corporate tax will be paid in big amount. Keywords: Income taxes section 21, efficiency, gross up method