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ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 2I DALAM METODE GROSS-UP TERHADAP RENTABILITAS EKONOMIS PADA PT. HERLINA INDAH

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ABSTRACT ANALYSIS OF INCOME TAX CALCT]I.ATION METEOD OF ARTICLE 21 IN TEE GROS$TJP OF ECONOMIC PROFITABILITY AT. MRLINA II\[DAH. By: Asep Sihombing The purpose of this study was to determine the calculation of income tax article 21 PT. Herlina Indah. To find out the calculation of Income Tax under section 21 by the company's method of tax allowances and the method of Gross-Up PT. Fierlina Indah. To determine the impact of the determination of income tax calculation of economic rates of retum ofarticle 2l based on the method of Gross- Up of economic profitability on PT. Herlina Indah. The method used is descripive method, where data is collected, then processed, analyzed, and finally taken up the conclusions. Data collection techniques by means of field research, study the documentation and interviews with primary sources. However, research is limited to the issue of taxpayers bear its own taxes, the taxpayer or the employee is given a tax allowance, the company is fully bome by the taxpayer or the Gross-Up for one year based on salary and benefits given to the taxpayer. In using the method of taxation bome by employees in general, this method is less favorable to employees because ofthe tax bome by the employee. In performing the calculation of income tax article 21 by the method of Gross-Up sysiem is to create geater employee income by providing tax benefits in accordance with the payable tax of the employee, with this method is enough to help employees to take home a larger salary than the method the other. Profrtability value of PT. Herlina Indah Fowth rate is not uniform or an increase or decrease in one period be seen from the profit after tax By using the method of Gross-Up value of the company's economic profitability will decline, on average, the economic profitability of the company as follows: the method of Gross-Up, NPM:0.24082, ROA: 0.02631, ROE= 0-03586. Method of tax allowances, NPM:0.24123, ROA=0.02636, ROE{ 03593. And the methods by employees, NPM:0.24140, ROA:0.02638, ROE:0 03595. Profitability ratios The companv will continue to decline from January to December. But otherwise this method will prosper the employee because of the tax is fully bome by the company'