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ANALISIS METODE PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN TERHADAP EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PT. ASIA PACIFIC FIBERS KARAWANG

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ABSTRACT ANALYSIS METHOD OF IMPOSITION OF INCOME TAX ARTICLE 21 EMPLOYEEWAGES AGAINST THE PAYMENT EFFICIENCY INCOME TAX OF PT. ASIA PACIFIC FIBERS KARAWANG By : Erwin Sihotang The purpose of this research was to know the method of imposition of income tax on salaries of employees of the corporate income tax payment efficiency of PT. Asia Pacific Fibers Karawang. The methods used in this research was descriptive method. Decomposition of the data collected by the real state of the processed, analyzed and conclusions drawn. Data were collected through interviews and documentation studies. The data were processed with quantitative methods. Based on the analysis method of imposition of income tax article 21 in order to produce income tax payment efficiency on all three methods were: using the method of imposition of taxes that loaded to the employee in the employee tax of Rp 339.193.111, Rp 31.140.316.514 and tax bodies, while taxes were charged to the company with given tax allowances, where the employee tax of Rp 358.697.352 and Rp 31.055.859.297 bodies, and tax was charged to the company that was calculated by using the formula Gross-Up, then the employee tax of Rp 366.186.427 and Rp 048.769.908 31 entities tax. Based on the analysis of research conducted with the three methods. It was the most efficient method was the tax charged to the employee. Because the company had not to the payment of income tax. And besides employees also participate in a petrified state by paying taxes Keywords: Income Tax Article 21 Tax charged to employees, taxes imposed on the company given allowance, tax allowance charged to the company be calculated using the formula Gross-Up.