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ANALISIS DAMPAK PENGHITUNGAN PAJAK PENGHASILAN PASAL 2I DENGAN METODE GROSS.UP TERHADAP RENTABILITAS MODAL SENDIRI PADA PT WIBAWA LINGKUNGAN INDONESIA

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ABSTRACT This mini thesis is written based on problems in tax calculation method section 21st that has three methods which affects the economic profitability of a company. The purpose of this research is to determine how far these three methods affect the Self equity rentability of PT Wibawa Lingkungan Indonesia, especially by comparing the Gross-Up method with the method used by PT. Wibawa Lingkungan Indonesia which is income tax calculation method section 2l st bome by the onployees. Method used in this research is descriptive method. Population used in this research is 17 employees and research instruments used are employee salaries, net income of the company, company sales,and assets of the company. The result of this research shows that the income tax calculation method established by PT. Wibawa Lingkungan Indonesia has higher company economic rentability than Gross-Up method and company al'lowance. Whereas in terms of the employee, this affects a reduction in their income. Suggestion given to PT. Wibawa Lingkungan Indonesia in addition to maintaining the stability of Self Equity company rentability, the company should also consider employee's prosperity remernbering majority of employees income of PT wibawa lingkungan is still relatively very low compared to other companies located in Jakarta. So, the suggestion fiom the researcher is to use gross-up method surely and consistently consider the company's stability of self equity rentability.