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ANALISIS DAMPAK PERHITUNGAN PAJAK PASAL 21 TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT KAJI MACHINERY INDONESIA

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ABSTRACT ANALISIS DAJIIPAK PERHITUNGAN PAJAK PENGTLASILAN PASAL 2I TERIIAD.{P KINERJA KEUANGAN PERT'SAIIAAN PADA PT. KAJI MACHINERY INDON'ESI.\ Bv: Euricha Annetha Situmorang This study airns to determire the rnethod of calcLrlaturg income taxarticle 21. To find out the financial performance of the company knowirg the method used by the compan_v. and to determine the impact of income 1ax calculation method of article 21 of the financial perfonnance at PT. Kaji Macbinery Indonesia in JanuaryDecember 201 0. The research rnethod used in the uritinlr of this thesis is a descriptive method, where data is collected, processed, and analyzed, and finally the conclusions drar+.n. Techniques ofdatacollection conducted by field researclr and interviews. Furthermore, the data were processed and analyzed using the urethod ofcalculating income tax article 21of the company's financial performanoe However, the study was restncted to the issue oftaxpal,ers to bear its own tax, the taxpayer or the employee is entlrely bJ" the company or the Gross-up for one year based on salary and benefits provided to ernplovees Based on research that has been done the results show that thevieu's of corporate financial perfonnance at this company PT Kaji Machinery Indonesia has good financial performance and oblain improved result And tJre prolit margn or the difference method of calculatiug the tax calculation is 2 I pph oF 5,899.78