Department of Accounting, 2008

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PERENCANAAN PAJAK PENGHASILAN BERBASIS METODE GROSS-UP DALAM MENINGKATKAN EFISIENSI PAJAK PENGHASILAN PASAL 21 (Studi Kasus Pada Perusahaan Otobus AKAS IV Probolinggo)

Andrean Mei Lauda

Abstract


This research represent case study at Company Of Otobus AKAS IV Probolinggo with title Tax Planning Of Production base on Gross Up method to improving Income tax efficiency section 21. Purpose of this research is to know treatment of Income tax efficiency section 21 of employees income at company, knowing how big difference of fiscal correction between Gross Up method and without Gross Up and know how much tax saving can do of Income tax efficiency section 29 and 25 in tax planning with Gross Up method. Analysis method which used in this research is compare balance sheets
between Gross Up method and without Gross Up by calculating Income tax efficiency section 21 and then can doing fiscal correction or fiscal reconciliation between both method and known how much tax saving can be done of Income tax efficiency section 29 and 25 in tax planning. From result of we have got from calculating of Income tax efficiency section 21 is burden employ Gross Up equal to Rp. 184.172.083 and without Gross Up Rp. 183.699.400 so that there are fictious salary burden difference equal to Rp. 472.683, while tax burden without Gross Up is Rp. 452.000 and with Gross Up equal to Rp. 476.000 becoming there are tax burden difference section 21 equal to Rp. 24.000
caused by difference of calculation of treatment of Income tax efficiency section 21
between both method. Result of calculation of fiscal correction of Income tax efficiency section 29 and Income tax efficiency section 25 not be imposed because of existence of difference of treatment in commercial financial statement and fiscal financial statement so that the company is loss and not be imposed debt tax, even company seen to experience of loss but in fact that are just to examined in tax planning. Based on result of analysis above,writer take conclusion that treatment of Income tax efficiency section 21 without Gross Up method was doing by the company is not good in the tax planning so that writer suggest better if company use treatment of calculation of Income tax efficiency section 21 Gross Up method for tax planning.

 

Keyword : PPh PASAL 21, GROSS UP, pajak

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/293/jiptummpp-gdl-s1-2008-andreanmei-14632-PENDAHUL-N.pdf



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