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Nursanti, Anita
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Journal : RESTITUSI : Jurnal Riset Perpajakan

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ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR Nursanti, Anita; Rahmah, Ridhan
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.684

Abstract

Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT Sucofindo (Persero) Makassar Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT Sucofindo (persero)Makassar Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp673.132.013
PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK Nursanti, Anita
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.928

Abstract

This study aims to analyze the Influence of Self-assessment System, Tax Audit and Tax Collection on Tax Revenue. Case Study at KPP Pratama South Makassar. The population of this study is taxpayers registered at the South Makassar Tax Service Office, totaling 96,811 taxpayers. In selecting samples, the researcher used the Slovion formula so that the number of samples in this study was 100 samples. results of the analysis show that the variables Self assessment system, Tax Audit and Tax Collection have a positive and significant effect on the Tax Revenue variable
Co-Authors Basri Rakhman Fitri Fitri Muhammad Idris Nurlaela Rahmah, Ridhan Sukman