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All Journal Oikonomia: Jurnal Manajemen
Sumarno Manrejo
Faculty of Economics and Business, Perbanas Institute, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perencanaan Pajak Penghasilan Pasal 21 PT 8wood International Group Sumarno Manrejo; Theo Ariandyen
Oikonomia: Jurnal Manajemen Vol 18, No 1 (2022): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/oikonomia.v18i1.1512

Abstract

The purpose of this study was to determine the implementation and planning of Article 21 PPh of PT 8Wood Internasional Group in an effort to obtain tax saving. Methodology The research method used is descriptive with a quantitative approach. The findings of the study show that if the company uses the Gross Up Method, the burden of PPh 21 is the largest compared to other methods. With the gross up method, it seems that the amount of Article 21 income tax is the largest, but this amount will be eliminated because the company can finance it. The gross up policy given to employees is expected to increase work enthusiasm. Suggestions Practical implications for companies are described in this study.
Co-Authors Theo Ariandyen