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ANALISIS PERHITUNGAN PAJAK PENGEHASILAN BERDASARKAN PASAL 2l UU No. 36 TAHUN 2008 SEBAGAI ALAT BANTU UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PT. BIZENTIUM VENDARANA INDONESIA

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ABSTRACT 6tu'l!t'JlO t-ttlJ\- U LiI I ltLrlt 1r[ tltl-lrttlD I fa,L l]l!lrDl\ llla t Il-LIl Zl l]allw 36 OF 2OO8 AS A TOOL FOR PAYMENT OF INCON{E TAX EFFICIENCY IN. BIZENTIUM }'ENDARANA INDONESIA This study aims to deteuritre the descripfion of the calculation of income tax 21 under Law 36 of 2008, to determine the Emplo-rree Income Tax calculation based on article 2l of Iaw no. 36 of 2008 on the PT. BZENTIIIM VENDARANA INDONESIA to investigzte the impact of the analysis of employee income tax calculation based on tax efficiencv PPh 2I PT. BizentiumVendarana IndonesiaBy implernenting the three methods of calculafing income tax that aims to see the efficient payment of income tax on the PT. BizentiurnVendarana lndonesia, Article 2l can be viewed by the employee earned tret income of Rp. 534 911 198 Section2l of the Income Tu< Rp.12.872.559, 88. Arricle 2l Income tax bome by the company as net income tax benefits obtained Ptp- 547 .140.129 54 then Article 2l of Rp. 13,902,965If Article 2l is bome by the company as tax allowances Gross Up method obtained net income of Rp. 549,031,313.32 then Article 21 of Rp. 14,121,116. After analyzing the Employee Income Tax Calculation based on article 21 of Law no. 36 of 2008 on the efficiency of tax payments in PT, Bizentiumvendarana Indonesia is known that the most efficient method is the establishment where the Income Tax Income Tax by the employee where the amount of tax paid by Rp.12.872.559, 88. Less than other methods because the method Bome Article 21 employees, the company benefited because there is no extra fee to pay income tax Article 21 emplo-vees and net income emplo-vees also smaller because bome by employees.