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ANALISA PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 SEBAGAI ALAT UKUR UNTUK EFISIENSI PAJAK PADA PT. BOSWELL MAHAKARYA INDONESIA

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ABSTRACT THE ANALYSIS OF IMPLEMENTATION OF INCOME TAX CALCULATION ARTICLE 21 AS TOOL FOR TAX PAYMENT EFFICIENCY AT BOSWELL MAHAKARYA INDONESIA, JAKARTA Written By: Diaz Chiosep Sinaga The research was conducted to determine the implementation of employee income tax calculation based on Article 21 and to know the implementation of income tax calculation in the most efficient at Boswell Mahakarya Indonesia. The research used descriptive method. The data was collected real condition, processed and drawn conclusions. Data collected by interviews and document study. Data were analyzed by descriftive. According to analysis, it is known that the calculation of income tax of Article 21, if the income tax paid by employee amounting to Rp 224.716.157. Tax of Article 21 is guaranteed by company as a tax allowance of Rp 224.716.157. If tax of Article 21 is guaranteed by company as tax allowance through Gross Up method obtained Tax of Article 21 of Rp286.665.061. Besides, it is known that the most efficient method of the three methods used that if the income tax is borne by the company as tax allowance through Gross-Up. Taxes that guaranteed by employees amounted to Rp 374.070.433 if the taxes borne by company as tax allowance should be paid to the government amounted to Rp 374.070.433 and if the taxes borne by company as a tax allowance through Gross-Up method so taxes to be paid to the government amounting to Rp 364.353.071. So the effect of employee income tax calculation of the efficiency tax payment at PT. Boswell Mahakarya Indonesia known that the most efficient method of determining the income tax is borne by the company as tax allowance through Gross-Up method where the tax paid to the government amounting to Rp 364.353.071. key word: Article tax 21, efficiency