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ANALISIS PERBANDINGAN METODE PPh PS 2I KARYAWAN SEBAGAI ALAT BANTU EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PERUSAHAAN PADA PT TECHNICAL REPRESENTATIVES

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ABSTRACT ANALYSIS COMPARATIVE METHODS OF INCOME TAX ARTICLE 2T EMPLOYEES AS HELPING OF EFFICIENCY OF INCOME TAX PAYMENT IN PT. TECHMCAL REPRESENTATIVES By: Fibriela Claudia Ngantung The purpose of this study was to determine the methods of calculating income tax 21 employees, and to determine the role of income tax calculation method 2l employees in the efficiency of payment of income tax in PT. Technical Representatives. The method used in this research is descriptive method, which is the decomposition of data are collected under the fact and real circum[ances, aaalyzed, than solve the problem with the theory that had been leamed before, and conclusion drawn. Data obtained through the study documenter which is doing the research through all the needed document of tax, especially the document of financial report ofprofit/loss physcal and commercial and payroll yeat 2011. Data processed by quantitive methods. Based on the analysis it is known in the calculation of income tax 2l paid by employees are, income tax article 21 Rp.6.112.17 9.39, physcal profit of Rp.7.856.139.579, and corporate income tax Rp.2.405.352.713. For income tax 2l are given in the form oftax allowances by corporate, the income tax article 2l is Rp.6.721.088.700, physcal profit of Rp. 2.720.259.059, and corporate income rax Rp.832.875.033. If income tax 2l with Gross Up Method, Ilcome tax article 21 is Rp.8.701.556.071, physcal profit Rp.1.194.278.214, and corporate income tax Rp.365.6s8.007. Based on the analysis of research conducted, the Gross Up Method can help company to increase the efficiency of paying the income tax corporate, either the other methods. And in addition the employee becomes more prosperous through the tax allowances.