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ANALISIS PELAKSANAAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 SEBAGAI ALAT BANTU UNTUK EFISIENSI PEMBAYARAN PAJAK PADA PT. FRAMAS PLASTIC TECHNOLOGY CIBITUNG, BEKASI

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ABSTRACT AN ANALYSIS ON TAX COMPUTATION FOR INCOME TAX BASED SECTION 2I AS A MEANS OF EFFICIENT TAX PAYMENT AT PT. FRAMAS PLASTIC TECHNOLOGY CIBITI.]NG' BEKASI By: Seven Eva Sri Hartatr Marbun The purpose of this research is to know the implementation of tax computauon for Empioyies Income Tax (PPh) section 2l and to know how to compute tax efficiently.at PT. Framas Plastrc Technology Cibitug, Bekasi' The researcher used descriptive metrod. Data gathered were based on facts' processed, and conluded. Data obtained through interview and documetation study. Data were processed qualitative method. Based on the research result, it is knnon trat the mmputed income tax as per section 2l is Fip7,872,259,158 if the employee company stroulder tre payment, so the gross ,"r,"n.r" fo, employee amormted Rp749,867,588 and dre take home pay for employee amounted to npo,ots,tssl:s. If the tax is shouldered by dre company, the employee tax amounted to Rp8,510,230,016 and the employee tax (PPh) section 21 wili amount o Rpgl 1,386,940, and dre take home pay for the employee wrll amount to Rp 7,091,644,S12. ff m" tax payment is shouldered by the company based 9n g..i rp me6od, the gross pay equal to RP8,885,157,416, and employee tax (PPh) s'ectron'21 amounted to np i,otz,Aea,259, and the take home pay for the employee amounted to Rp 7 ,365 ,06l ,024 - It is therefore known lhat the effiecient method among the three medrod used is the mehtod that tax is shouldered by the employee wherein dre totd amount to be paid is Rp7,6?8,006,384 which is lower that other method. If the company shouldered the payment as an allowance, the company will pay Rp 8,124,585,985 If thr company shouldered by the company using gross up metrod, the company will pay Rp8,3 87,03 5,i65. The effiecient and the most advantageous in tax payment is tax shouldered by the employee Rp7,678p06,384.