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ANALISIS PELAKSANAAN PERHITUNGAN PAJAK PENGHASILAN Pasal 21 SEBAGAI ALAT BANTU UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. SAN MIGUEL PURE FOODS INDONESIA

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ABSTRACT The Analysis Of Implementation Of Income Tax Calculation Article 21 As Tool For Tax Payment Efficiency At San Miguel Pure Foods Indonesia, Depok By :JEKSON ARIFAIN The research was conducted to determine the implementation of employe income tax calculation based on article 21 and to know the implementation of income tax calculation in the most efficient at San Miguel Pure Foods Indonesia. The research used descriptive method. The data was collected real condition, processed and drawn conclusion. Data collected by interview 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 employe amounting to Rp.83,722,250. tax of article 21 is guarateed by company as a tax allowance of Rp. 94.584.700. if tax of article 21 is guaranteed by company as tax allowance through Gross-up method obtained tax of article 21 of Rp. 96.669.582. Besides it is known that the most efficient method of the three method 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.1.700.658.385, if the tax borne by company as tas allowance should be paid to the government amounted to Rp.1.679.727.823, and if the tax borne by the company as a tax allowance through gross-up method so taxto paid to the government amounting to Rp.1.676.490.990. so the effect of employe income tax calculation of the efficiecy tax payment at PT. San Migue Pure Foods 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.1.676.490.990.