Article Per Year (5 Year)
p-Index From 2021 - 2026
2.757
P-Index
This Author published in this journals
All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat INTEGRITAS : Jurnal Pengabdian Jurnal Abdi Insani Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga LEBAH Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS West Science Accounting and Finance Relasi : Jurnal Ekonomi eJEBA Postmodernism
Ririn Irmadariyani
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL RELASI STIE MANDALA JEMBER

 1 
PENERAPAN PERENCANAAN PAJAK (TAX PLANNING) PAJAK PENGHASILAN PASAL 21 DENGAN GROSS UP METHOD Ririn Irmadariyani
RELASI : JURNAL EKONOMI Vol 15 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i0.26

Abstract

Company tax subjects are taxed on their income and have to pay to the Tax Office (Kantor Kas Negara) baed on the tax regulation. Some companies would consider corporate income tax as a burden so that they would try to pay their tax as minimum as possible as long as allowed by law and tax regulation. Therefor, companies making tax planning as a starting point in tax management. One of method in corporate income tax planning article 21 is the gross up method. By this method, income tax article 21 paid by the permanent employees will be the same amount as the tax allowance given by the employer. This tax Allowance could be considered as a company's expense that could be deducted from the company's net income and at the end it will reduce the corporate income tax paid by the company.
Co-Authors Adhani, Karenina Dwi Adinda Putri, Frisca Teanna Afkarina, R Miftah Agung Budi Sulistiyo Agung Prayitno Agustin, Dania Safira Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alwan Sri Kustono Andriana Andriana Aulia, Tazqia Bambang Irawan Bambang Irawan Bayu Aprillianto Bunga Maharani Cici Wijayanti Deasy Wulandari Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Ebtisam Lukman Basyarahil Efendi, Husnul Irfan Eva Mery Dian N Eva Mery Dian N, Eva Mery Fajar Wahyu Prianto Fathur Adrianto Gema Bangun Djaya Atmadja Hafindatama Akbar Privika Imanita Septian Rusdianti Imansari, Lisa Cahyani Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Nurul Awwaliyah Isti Fadah Karina Aprilia Permatasari Lilik Farida Mardiana, Hanun Ria Markus Apriono Moh. Adenan Muhammad Shulthoni N. Ari Subagio Nining Ika Wahyuni Novi Wulandari Novi Wulandari Widiyanti Nur Hisamuddin Priyanto, Fajar Putri, Imamatin Listya Rengga, Virgilia Carolina Rohmatul Faizah Shella Iko Sita Shofiahtu Adita Sianipar, Charlotte Aulia Putri Siti Maria Wardayati Subagio, Ari Susanti Prasetiyaningtiyas umi cholifah Umi Cholifah Wahyu Prianto, Fajar Wilantari, Regina Niken Winda Amilia Wiryawan, Adhipramana Khansa Yosefa Sayekti