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ANALISIS METODE PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN TERHADAP EFISIENSI PEMBAYARAN PAJAK PENGHASILAN DI PT. MNS JAKARTA

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The purpose of the mini thesis entitled above is to lolow and to understand the method of charging income tax article 2l on employee salary towards efficient tax payment of PT. MNS Jakarta. Knowing which method will inlluence the efficiency pa)rment of tax paid by the company and it needs a proper attention. The mahod used in this mini fie5is is descriptive method. Data explanation g8th€red based on facts, process€4 analyse( and concluded. The data collected by interview, and documentation study. Data processed with qualitative method. Based on tte computdion of article 2l cturged to employee, article 2l of income tar( Rp.21.539.584, fiscal income Rp.729.242.8O3, and corporate t x Rp.278.058.423. if income tax charged to the company and given tax allowance, the article 2l of income tax is Rp.23.229.323, fiscal income is Rp.7l4.165.095 and corporate tal( Rp.271.596.548, and if inmme tax charged to company given tax allowance and calculated with gross up method article 2l of incorre ta:< is Rp.23.382.526, fiscal income Rp.712.913.472 and corporate tax Rp.271.06,8.710. Based on the analysis the most efficient method is to charge direcing to €mployee salary. So the total income tax thst must be paid is Rp.21.539.584. and the company will not spend other expenses because the expens€s is charged to employee.