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Ade Yono
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

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Penerapan Metode Gross Up Dalam Penghitungan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pajak Penghasilan Badan Pada PT XYZ P. Helen Widjaja; Ade Yono
Jurnal Ekonomi Vol. 21 No. 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.26

Abstract

This case study was conducted to see the implementation of tax planning for Income Tax Article 21 using 4 (four) alternatives. Based on the analysis, implementation of the gross-up method will provide greater tax savings compared with other alternatives. Calculation of Income Tax Article 21 using gross-up method can result in increasing employees' gross salary, and also will affect the corporate profit decrease because the expense that can be deducted in the fiscal will be increase, so that the corporate income tax borne by the corporate is going down. On the other hand, the gross-up method is advantageous because the employee will receive larger take-home pay.
Co-Authors P. Helen Widjaja