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All Journal Jurnal Paradigma Akuntansi
Jennifer Marcelina Gunawan
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Economics, Econometrics & Finance Social Sciences

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MODIFIKASI BEBAN GAJI TERHADAP PAJAK PERUSAHAAN Jennifer Marcelina Gunawan; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/1wjtc155

Abstract

The purpose of this study is to analyze the effect of salary expense on corporate taxes. The data used is PT TA's data which is engaged in the distribution and trade of medical devices for 2020 and 2021, which consists of: financial reports, salary and benefit data, Article 21 Income Tax Return and Annual Corporate Income Tax Return. The information collected is more focused on salary and benefits expenses. The research used is descriptive research with a quantitative approach that analyzes the calculation of Income Tax Article 21 using the gross method, the net method and the tax allowance method. The data processing used is tabulating and salary calculation analysis. The results of this analysis show that the use of the tax allowance method provides the most economical tax legally. This method has the effect of reducing the company's net profit, because there is an additional allowance expense.
Co-Authors Tony Sudirgo