Text

ANALISIS PENETAPAN PAJAK PENGHASILAN BERDASARKAN PASAL 21 UU No 36 TAHUN 2008 SEBAGAI ALAT BANTU UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PERUSAHAAN PADA PT.FIF (FEDERAL INTERNATIONAL FlNANCE) CABANG KARAWANG

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT TI{E ANALYSIS OF IMPLEMENTATION OF INCOME TAX CALCI]LATION Article 2l AS TOOL FOR TAX PAYMENT EFFICIENCY AT FEDERAL INTERNATIONAL FINANCE, KARAWANG By: Budi Setiawanta Sembiring The research was conducted to determine the implementation of employee income tax calculation based on Article 21 and to know the implementation of income tax caculation in the most efficient at Federal Intemational Finance. The research used descriptive method. The data was collected real codition, processed and drawn conclusions- Data collected by interviews and doctrment study. Data were analyzed by descriftive. According to analysis, it is know that the calculation of income tax of Article, if the income trx paid by employee amounting to Rp. 68,524,950,00. Tax of income tax of article 2l is guaranteed by company as a tax allowance of Rp. 69,907,771,00. If tax of Article 21 is guaranteed by company as tax allowance through Gross Up method obtained tax of Anicle 2l of Rp. 76,454,653,00. Besides, it is known that the most efficient method of the three methods used that if the income tax is bome by the company as tax allowance through Groos Up. Taxes that guaranteed by employees amounted to Rp. 1.862.576.313,00 if the taxes bome by company as tax allowance should be paid to the govemment amounted to Rp. 1,817,953,978,00 and if the taxes bome by company as a tax allowance through Groos Up method goos Up so taxes to b€ paid to the goverment amounting to Rp. 1,820,884,067,00. So the effect of employee income tax calculation of the efficiency tax payment at PT. Federa.l International Finance know that the most afficient method of determining the income tax is bome by the company as tax allowance through Gross Up method where the tax paid to the goverment arnounting to Rp. I .820,884,067,00.