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Nandhia Yossy Nareswari
Diploma III Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang
Economics, Econometrics & Finance

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GROSS UP BERMANFAAT DALAM TAX PLANNING ? Nandhia Yossy Nareswari; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 1, No 1 (2019): February 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.653 KB) | DOI: 10.26905/j.bijak.v1i1.2778

Abstract

Research on tax planning is mostly carried out until now because it is veryimportant for the company. Companies that have efforts to facilitate Income Tax Article 21 sometimes experience problems. The impact on the company is a fixed tax burden while the funds incurred increase. This study discusses tax planning that must be carried out by the company in an effort to facilitate Income Tax Article 21 so that corporate expenses for Income Tax Article 21 are recognized and employees get benefits namely take home pay not deducted Income Tax Article 21. The findings in this study are that the gross up method obtained Income Tax allowances which are equal to the 21 income tax payable, so the funds issued by the company to facilitate Income Tax Article 21 are recognized by the tax rules. Because the tax allowance is recognized as a burden,corporate income taxbecomes smaller and the employee take home pay does not decrease
Co-Authors Norman Duma Sitinjak