Article Per Year (5 Year)
p-Index From 2020 - 2025
5.257
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management MBIA Organum: Jurnal Saintifik Manajemen dan Akuntansi Dinasti International Journal of Education Management and Social Science Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi dan Ekonomi Bisnis Innovation Business Management and Accounting Journal Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities Jurnal Publikasi Ilmu Manajemen PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Manado (JAIM) Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Ilmiah Akuntansi
Imarotus Suaidah
Universitas Islam Kadiri
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Ekonomi dan Akuntansi

 1 
Penerapan Perencanaan Pajak PPh Pasal 21 Karyawan Tetap Menggunakan Metode Gross Up, Gross, Net Sebagai Upaya Penghematan Beban Pajak Penghasilan Pasal 25 Pada CV. ANARA Kota Kediri Selvi Mayranti dewi; Khasanah Sahara; Imarotus Suaidah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.997

Abstract

This research is motivated by the government policy changes in 2021, which involve the amendment of Income Tax Article 21 rates from four tiers to five tiers. The purpose of this study is to determine the most effective method in minimizing the income tax burden under Article 25 for CV.Anara. This research utilizes primary data and employs quantitative descriptive analysis techniques as well as the Gross Up, Gross, and Net Method analysis tools. The results of this study indicate that the most efficient method is the Gross Up Method, as providing allowances results in efficiency in Corporate Income Tax (CIT) under Article 25. Consequently, the company can pay lower CIT compared to the Gross and Net Methods. Based on the analysis conducted, the Gross Up Method can save CIT payments. With a modest profit margin, this method minimizes the tax burden for the company. The implementation of the Gross Up Method for Article 21 CIT can also boost employee productivity. These findings align with previous research conducted by Khairani & Alistraja Dison Silalahi in 2022, Khoiriawati & Meirini in 2022, and Muhammad Yahya Malik & Khasanah Sahara in 2023, which show that the Gross Up Method is the most effective approach to minimize income tax burdens. Additionally, applying tax planning for zakat and donations can further reduce the tax burden on the company. This research utilizes the latest tax rates with five tiers, following the most recent regulations.
Co-Authors Agus Athori ahmad yani Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Eni Srihastuti Fauziyah Fauziyah Gadis Ragil Krisistiya Indah Yuni Astuti, Indah Khasanah Sahara khasanah sahara Kurniawan, Brahma Wahyu Kusuma, Marhaendra Miladiah Kusumaningarti Moch. Fikriansyah Wicaksono Novita Alkarinda Prameswari, Dita Eka Ayu Puji Rahayu Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putry, Mellafya Cyndya Ratna Handayani Raung Zidna Fiahsani Putra Ria Lusiana Rizal Furqan Ramadhan Rosyta Devi Arifianti Putri Sabrilla, Chika Putri sahara, khasanah Saputri, Sabina Sri Kirana Selvi Mayranti dewi Silfadan Lafina Jaya Okta Siti Isnaniati Srikalimah, Srikalimah Tika, Hella Laras Viola Ardhana Yollanda Anastasiadely Zahra Devian Wardani