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ANALISIS PERBANDINGAN METODE PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ATAS KARYAWAN TERHADAP EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PT.JASAMEDIKA SARANATAMA

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ABSTRACT COMPARATIVE ANALYSIS OF METHODS OF INCOME TAXARTICLE 2I LOADING THE EMPLOYEES OF EFFICIENCY OF INCOME TAX PAYMENT IN. JASAMEDIKA SARANATAMA By Fanny Sihombing The purpose of this study was to determine the company's policy in setting the salaries of employees, to determine the method of calculating income tax Income 2l employees, to determine the role of income tax calculation method 2l employees in the efficiency of payment of income tax in pT.Jasamedika Saranatama. The mdhod used in this research is descriptive method. Decomposition of the data collected under real circumstances, processd analyzed and conclusions drawn. Data obtained through field research and literature. Data processed by quantitative methods. Setting policy on employee eamings PT.Jasamedika Saranatama employees who work full within one month will rcceive a base salary and salary-plus bonus, benefits and incentives. Employee's salary is calculated based on ih number of employee attendance, where the number of working days over 25 days. Based on the analysis it is known in the calculation of income tax 2l paid employees, income tax article 2l employees Rp.6.614.4g9, physical profii of Rp.13,849,855,495.12 and corponte income tax of Rp. S,600,i68,SSO.A3. If thul is the corporate tax burden and are given in the ro--rm of tax allowances, tlre income tax article 2l employees Rp.6.945.214, physical retum- to Rp.13.845.093.063, 04 and for corporate income tax Rp.5.598,316.g93, 96, while if pph section 2l provided in the form of company pid benefits and taxes are calculated by the forrnula Gross up Income tax article 2l ernployees totaled Rp.6.962620, physical profit of Rp.I3,U4,U2,408.72 and corpoiateincome tax to be Rp.5.598.2 19.417,28. Based on the analysis of research conducted- The most efficient method is a method in which the taxes bome by the company (Gross Up). Because by using this method the tax loss is smaller than the other metho&, despite being thi smallest profits and in addition the employee becomes more prosperous die to increased employee income.