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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Zakky Abdillah Usman
Universitas Muhammadiyah Bengkulu
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN PADA PERUMDA TIRTA HIDAYAH KOTA BENGKULU Zakky Abdillah Usman; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6165

Abstract

The aim of the research is to calculate and compare employee PPh 21 planning using the net method and gross up method, as well as comparing PPh 21 with the gross up method, as a strategy to save tax payments. The research method was descriptive, carried out at the Perumda Tirta Hidayah office, Bengkulu City. Data collection takes the form of documents: Employee Salary List, Company Profit and Loss Report, and descriptive data analysis. The research results revealed that of the 134 permanent employees of Perumda Tirta Hidayah, only 47 employees had tax debts. The amount of tax owed by employees for one year using the net method is IDR. 26,673,374 and using the gross up method of Rp. 28,912,320. There is a difference in PPh 21 withheld between the two methods of IDR. 2,238,946. Companies that use the gross up method are more economical in paying taxes, in this way the company provides allowances to its employees so that the profits obtained are small. With small profits, the taxes are also small. Keywords:NTax Planning, Income Tax Article 21, Savings Strategy
Co-Authors Ahmad Junaidi