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ANALISIS PENERAPAN PERENCANAAN PAJAK UNTUK MINIMALKAN PEMBAYARAN PAJAK PENGHASILAN 21 PADA PT. ASIA PASIFIK FIBER KARAWANG

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ABSTRACT ANALYSIS OF IMPLEMENTATION OF TAX PLANNING TO MINIMALKAN PAYMENT INCOME TAX 21 IN PT. ASIA PACIFIC FIBER KARAWANG Written By: Niko Jones Sianipar NIM: 1132158 The purpose of research conducted by the author was to know the method of calculating the implementation of tax planning to minimize payment of income tax 21 on Pt. Asia Pacific Fiber Karawang. The method used by the authors using descriptive method in which the data collected and processed, analyzed, and finally taken the conclusion. Data collection was done by documentation study and then data was processed by quantitative method. Based on the analysis of the method of calculating the third method of income tax article 21 in order to minimize the payment of income tax, with the use of corporate tax method of Rp. 65.754.867 and tax credit Rp. 114,774,310, while the tax method was borne by employees Rp. 49,019,443 can not be a corporate tax credit so that there was no effect on minimizing tax payments, the tax to be borne was Rp. 114.774.310 and if given company in the form of allowances (GrossUp) Rp. 50,613,730 and the tax credit can reach Rp. 64,160,580 was more efficient in minimizing income tax payments compared to other PPh 21 methods. Based on the analysis of research conducted, the method that can minimize payment of income tax 21 is the tax is borne by the company in the form of tax allowance (Gross-Up), where the income tax obtained is smaller than other methods. Keywords: Implementation of tax planning, Income tax of 21 employees, Minimize payment of income tax 21