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Analisis Perbandingan Pajak Penghasilan Pasal 21 Dengan Metode Net Method, Gross Method, Gross Up Method Atas Keuntungan Perusahaan Pada PT. Asia Pasifik Fiber, TBK

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The purpose oJ this study was to comryre the income lu under Article 2l by the ^"ihd o1 the net methd, gross and gross-up methd melhd on corporate firurce al PT Asia Pacific Fibers Tbk. Where lhe comP@ty lus been "oifir-"d * the Tuable Entrepreneur (PKP), which is localed iz Desa kiara payung kec. Kaliri karawang timuq karawang 4137l 'Iiis risearch was cotducted ustng descnptive methds atd data collecled uder real circamstqrces. The data is onlyzed, processed otd corcluded tlut the calctlation of incone le arlicle 2l g;yable by using the net methd, arnounted to Rp. 381 S6Z @d the reults of the calctlation oJ income te article 2I plable by ising the gross methd, onounted to Rp. 25,381 ,862 ard results of calctlotton i1 i*o " ia article 2I p;yable by using gross-up is dmounted to FP' io,SA4cs t. OJ the three methds it can be seen tlrot the methds should comryties use is &te lo gross up methd, using this methd, the cosl oJ the luger companies and profits tend to be smaller, thus the comprry must pay t@es even ^oi" *r" or smalier. And il can be proved also through to see a comparison oJ profit loss of tlnee methds: using net Rp. 895 188 943 729, methds gross Fp' 8g4 888 913 729 and the lasr is the gross-up methd Rp. 894 838 943 729