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METODE PERHITUNGAN PAJAK PENGHASILAN PASAL 21 UU NO.36 TAHUN 2008 SEBAGAI ALAT BANTU UNTUK EFESIENSI PEMBAYARAN PAJAK BADAN PADA PT. DAYA SAMATEX

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The study was conducted to determine the implementation of employee income tax calculation based on Article 2 I and also to know the most efficient implementation of income tax calculation at PT. Daya Samatex Bandung. The study was conducted using descriptive methods. Description of collected data based on real circumstances, processed and concluded. The data is gathered tkought, interviews and documentation study. The data was analyzed by making comparison among three methods base on PPh article 2l to obtain which methods is more eficien in paying tax. Based on the analysis, it is known the calculation of lncome Tax Article 21: If the income tax of Article 21 by the employes with an amount of Rp.807.762.098 (118.535.704 + 689.226.394), tax amounted Rp. 1.266.285.031, corporatc profit amounted Rp.3.256.161.510. If the income tax of Article 21 is bome by company as tax allowances article 21 which is bome by employees with the amount of Rp.46.70 l. 155, article 21 that is borne by the company with an amount of Rp.854.463.253 (140.135.584 + 714.327.669), tax amounted Rp. 1.027.035.321, corporate profits amounted Rp.2.640.947.967. If the income tax of Article 21 of the company as tax benefits obtained through the method of Gross Up Tax Article 21 of the company amounted Rp. 942.370.307 (146.143.913 + 796.226.394), corporate profits amounted Rp 2.577 .654.888 and tax amounted Rp.1.002.421.346. So the calculation of employee income tax for the efficiency of tax payrnent at PT. Daya Samatex Bandung, the most efficient method known is the third method where the tax is bome by companies as a tax benefit through the method of Gross- Up where the tax is to be paid to the government amounting to Rp.1.002.421.346.