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ANALISIS METODE PERHITUNGAN PAJAK PENGHASILAN GAJI KARYAWAN UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PT FRAMAS INDONESIA

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ABSTRACT ANALYSIS METHOD OF CALCULATION FOR EMPLOYEE PAYROLL TAX EFFICIENCY TAX PAYMENTS INCOME IN PT. FRAMAS INDONESIA By : Firman Sianipar The purpose of this research was conducted in accordance with the title is to determine a method for efficient calculation of income tax payment of corporate income tax at PT. Framas Indonesia. The method used in this research is 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 calculating income tax article 21 in order to generate efficiencies payment of income tax in the three methods: By using the method of Gross-Up employee taxes Rp 589.105.250 and corporate taxes Rp 8.206.601.004, while the method of tax borne by the company is given as tax allowances, where the employee tax of Rp 504.684.164 and corporate tax Rp 8.226.115.367, and if the tax is borne by the employee, the employee's tax Rp 499.660.296 and corporate tax Rp 8.353.877.316. So with the use of the method in the Gross-Up the smaller income tax of Rp 89.444.954. Based on the analysis of research conducted, the most efficient method is the tax paid by the company in which the Gross-Up payment of income taxes is smaller than the other methods. Thus the method used by PT. Framas Indonesia income tax payments for the efficiency of the use of Gross-Up method is appropriate.