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ANALISIS PENERAPAN METODE PERPAJAKAN PPh PASAL 21 KARYAWAN DALAM MENINGKATKAN EFISIENSI PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. KSB INDONESIA

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ABSTRACT ANALYSIS OF APPLICATION OF ART 21 METHOD OF TAXATION INCOME TAXEMPLOYEES IN INCREASING EFFICIENCY PAYMENT OF INCOME TAX CORPORATION PT. KSB INDONESIA Prankyanto Tambunan NIM: 1132107 The purpose of the research conducted by the authors is to determine the method of calculation of income tax payment of employee salaries to the efficiency of corporate income tax on the PT. KSB Indonesia. The method the author uses descriptive method in which data is collected based on those real situation and then processed, analyzed, and finally drawn its conclusions. Data collected through interviews and documentation study further the data is processed by the quantitative methods. Based on the analysis method of calculation of income tax article 21 in order to generate efficiencies payment of income tax on all three methods: by using the Net Rp.105.457.751 employee tax and corporate income tax Rp.11.371.937.765, while the method of taxation borne by the company where the employee tax is not recognized by the party credited to the company's fiscal Rp.105.457.751 so Rp.11.477.431.516 his income tax, while the tax method in gross up Rp.97.554.790 employees, and income tax Rp.11.379.802.176 body. so the application of the method of income tax article 21 employees covered by the company (Net), the payment of corporate income tax will be more efficient for Rp.11.371.937.765.. Based on the analysis of the research conducted, then the method can improve the efficiency of the payment of corporate income tax is a tax borne by the company (Net). Thus the method used by PT. KSB Indonesia to the efficiency of use of the corporate income tax Tax Gross method. Key Word: Internal Audi, Tax Art 2,in increasing efficiency payment of income tax corporation.