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ANALISIS METODE PERHITUNGAN PAJAK PENGHASILAN KARYAWAN pasal 2l DALAM EFISIENSI PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT.REKAYASA INDUSTRI

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ABSTRACT An Anelysis on the Mettod of charged Article 21 of income trx on employee sahry towerds efrrcient Ter payment et PT.Reksyase lndustry By Febby Debora The purpose of the mini thesis entitled above is to know and to understand the method of changing income oftax paid by the company and it need a proper attention. The Meftod used in this Mini thesis is descrbtive method. Data aplaoation gathered based on fact, processe4 melysis and concluded. The data collected by intervie\r'and documentation study. Data pro$ssed with qualitative method. Based on the computation of article 2l chargsd to employee, article 2l income tax Rp.6.614.489 fiscal income Rp.14.400.434.445,12 and corporate trx Rp.5.600.168.950,88.. if income tax charged to company and given tax allowance the article 2l of income tax is Rp.6.945.214, fiscal income is Rp.14.395.672.013,04 and corporate tax Rp.5.598.316.893,96, and if income tax charged to company given tax allowance and calculated with gross up method articles 21 of income tax is Rp.6.962.620, fiscal income Rp.14.395.421.35t,72, and corporate tax Rp.5.598.219.417,28. Based on the analysis of research conductd tle most efficient method is a method whereby the company paid taxes (Gross up). Because this method is smaller corporate taxes compared to other methods, despite being the smallest company profits and in addition the employee becomes more prosperous because of the income of employees increases.