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All Journal Jurnal Ekonomi Akuntansi Krida Wacana
P Helen Widjaja
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Economics, Econometrics & Finance

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Potensi Wajib Pajak Orang Pribadi dan Upaya Meningkatkan Penerimaan Pajak Penghasilan Trisnawati, Estralita; Widjaja, P Helen
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Abstract

PENERAPAN METODE GROSS UP DALAM PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 SEBAGAI SRATEGI PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT XYZ Widjaja, P Helen; Yono, Ade
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) alternative. Based on the analysis, implementation of gross-up method will provide greater tax savings compared with other alternative. Calculation of Income Tax Article 21 using gross-up method can result in increasing employees’ gross salary, and also which 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, gross-up method is advantageous because the employee will receive larger take home pay.
ANALISIS PERBANDINGAN BEBAN PAJAK PENGHASILAN TERHUTANG MENURUT PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN DENGAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 PADA PT ABC Widjaja, P Helen; Pratama, Jason
Jurnal Ekonomi Vol 22, No 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.188

Abstract

This case study analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 Year 2013 on PT  ABC. In the results of this study prove that according to Government Regulation No. 46 Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act
Co-Authors Estralita Trisnawati Pratama, Jason Yono, Ade