Yunita, Indah (2020) Perhitungan PPh Pasal 21 dengan metode Gross, Net Basis, dan Gross Up pada CV Laras Cipta Probolinggo periode Januari sampai Desember Tahun 2019. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.
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Abstract
Taxes are a very important and important source of state revenue because they have a great influence on national development. One of the taxes imposed in Indonesia is Income Tax Article 21. CV Laras Cipta is one of the companies that carry out Article 21 Income Tax collection. The purpose of this research is to analyze and study the income tax calculation. Article 21 that is used by CV Laras Cipta, uses the Article 21 income tax distribution by using the Net Basis method Gross method, and the Gross Up method. The data analysis technique used in this study is a descriptive qualitative analysis by describing the answers to the problem statements that have been made. Article 21 used by the company is the Gross Up method through the provision of Income Tax Article 21 as an addition that is not in accordance with the employees, this causes the Net Base Income Tax Method also uses the Gross method.
Item Type: | Thesis (Undergraduate) | ||||||||
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Uncontrolled Keywords: | tax planning, calculation of Income Tax Article 21 uses the Net Base method, Gross method, and Gross Up method | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
Depositing User: | Bagian Pengolahan | ||||||||
Date Deposited: | 09 Dec 2021 02:52 | ||||||||
Last Modified: | 09 Dec 2021 02:52 | ||||||||
URI: | http://repositori.ukdc.ac.id/id/eprint/573 |
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