Analisis Perhitungan Pajak Penghasilan Pasal 21 Dengan Gross Method, Net Method pada PT. Sentral Aircow Raya di Kota Surabaya

Riani, Oktavia Eka (2021) Analisis Perhitungan Pajak Penghasilan Pasal 21 Dengan Gross Method, Net Method pada PT. Sentral Aircow Raya di Kota Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Official URL: http://repositori.ukdc.ac.id/id/eprint/1149

Abstract

Income tax (PPh) is a national tax imposed on taxpayers from Indonesia and other economic capabilities obtained or acquired outside Indonesia, which can be used for consumption or to increase the wealth of taxpayers who are subject to it. The purpose of this study was to analyze and analyze Income Tax Article 21 against the net method, gross method, gross up method, and permanent mixed employee method of PT. Sentral Aircon Raya. This research is included in a qualitative descriptive study, namely comparing the results of the calculation of Income Tax Article 21 by the Company with the calculation of the net method, gross method, gross method, and mixed methods.The results of this study indicate that the total calculation method is Rp. 40,559,000, while the total gross calculation method isRp. 58,344,000 there is a difference of Rp.17,785,000 between the 2 methods. There is no difference in calculating the total gross method because the results of the calculation are the same using the net method ofRp. 40,559,000. The difference in the calculation occurs because of the addition of tax allowances in employee salaries provided by employees so that the amount of taxable income has increased. The tax allowance on gross up provided by the company will be the same as the amount of the employee's taxable income.PT. Sentral Aircon Raya uses the gross up method in calculating Income Tax Article 21, because using this method can make employees feel satisfied and feel cared for so that it can increase employee motivation by offering tax allowances. The company will also get tax taxes from calculations using the gross up method.

Item Type:

Thesis (Undergraduate)

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