SKRIPSI AKS
Analisis Penerapan Metode Gross Up Dalam Perhitungan Pph 21 Sebagai Salah Satu Strategi Perencanaan Pajak Pada Pegawai Negeri Sipil ( Studi Kasus Pada Satuan Polisi Pamong Praja Kabupaten Wonogiri)
ABSTRACT
This study aims to determine the tax burden before and after tax planning by applying the
Gross Up Method to the calculation of PPh article 21. This type of research is a descriptive
research method. Data collection techniques in this study using documentation techniques.
The results of this study indicate that the amount of the company's tax burden before the
application of the Gross Up Method is Rp. 6,866,276, - while the company's tax burden after
the application of the Gross Up Method is Rp. 14,849,738 so it can be concluded that by
applying the Gross up method to the Wonogiri Civil Service Police Unit, it can provide an
effect on saving the company's tax burden, so that the company's tax burden issued by the
company is more efficient.
Keywords: Tax Planning, Gross Up Method, Income Tax Article 21
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