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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business YUME : Journal of Management Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis JCA (Jurnal Cendekia Akuntansi) Journal of Research and Publication Innovation Jurnal Ekonomi Manajemen Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Intelek Insan Cendikia Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Ninik Anggraini
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan: Studi Kasus pada Yayasan Bimbingan Manasik Haji Nahdhatul Ulama Kota Kediri Mita Nur Laili; Sri Luayyi; Ninik Anggraini
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.1920

Abstract

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.
Co-Authors Adrianus Ekadius Terang Agus Athori Ahmad Yani Ai Nurul Ajijah Anisa Rahayu Purwoningsih Dimas Seto Prasojo Dita Ayu Inka Natalia Eni Srihastuti Fitria Magdalena Suprapto Galuh Setiawati Inka Pratiwi Khoirunnisa Jeni Andriani Khasanah Sahara La Ode Musran Musran Mita Nur Laili Mutiara Victoria Beatrix Nadiah Nurfauziah Noara Amreta Eriawati Prima Noermaning Rafi Kusuma Dewi Rr. Ayu Metarini Setiawati, Galuh Shieren Novelinda Shintya Aprilia Utami Sri Luayyi Srikalimah Srikalimah, Srikalimah Vera Thessalonica Oktaviyanto Wulan Suci Ayu Kurnia