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ANALISIS DAMPAK PERHITUNGAN PAJAK PENGHASILAN PASAL 21 DENGAN METODE GROSS-UP TERHADAP RENTABILITAS EKONOMIS PADA PT. KAJI MACHINERY INDONESIA

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This study aims to determine the method of tax calculation tax Article 21, the results of the tax calculation method article 2l with the method of Gross-Up, knowing the economic rates of retum and to determine the impact the calculation of income tax under article 2l with the method of Gross-Up of economic profitability in PT . Kaji Machinery Indonesia in January to December 2009. The method of research used in writing this essay is descriptive method, where document is collected, then processed, analyzed, and finally a conclusion. Document collection techniques by field research, documentation studies and interviews with primary sources. Furthermore, the document is processed and analyzed using the method of calculating income tax article 2l of the economic profitability of the company. However, research is limited to the issue of tax payers bear its own taxes, the taxpayer or employee shall be bome solely by the company or Gross-Up for one year based on salary and benefits paid kapada employees. In using the method cf tax paid by the employees in general, it is less beneficial for employees because the tax bome by the employee. By carrying out the calculation of income tax under Article 2l with the method of Gross Up system is to create gre4ter employee income by providing tax benefirs to our employees, by using this method is enough to help employees to bring home a bigger salary in comparison with the method of tax borne by employees. Economic rates of retum of Kaji Machinery Indonesia is never a loss, the rate of growth is uneven, or increase or decrease in one period as seen from the profit rfter tax. By using the method of Gross-Up, economic profitability the company will decline, the average economic profitability ofthe company as follows: Net Profit Margin:0.3933,:0.0391 Retum On Assets, Retum On Equity = 0.7668. And without using the method of Gross-Up, the average economic profitrbility of the company as follows: Net Profit Margin : 0.3962, : 0.0394 Return On Assets, Return On Equity = 0.7726. The difference with and without using the method of Gross-Up seemed obvious. The ratio of corporate profitability will continue to decline from January to December and on the other side would be advantageous for the payment of corporate income tax. But otherwise this rnethod will prosper t're employees because the tax is fully bome by the company.