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All Journal JURNAL EKSBIS Melati: Jurnal Media Komunikasi Ilmu Ekonomi SABAJAYA Jurnal Pengabdian Kepada Masyarakat
Berlyn Hakim, Mesra
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Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : JURNAL EKSBIS

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ANALYSIS OF THE IMPLEMENTATION OF PPH 21 USING THE NET METHOD AS AN EFFICIENCY EFFORT OF CORPORATE INCOME TAX BURDEN AT PT AQILA DUTA BALISFA Yaumi, Sri; Nikmah, Zahrotun; Berlyn Hakim, Mesra; Nataliawati, Rita
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

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Abstract

The government is trying to maximize budget revenue to increase National Development sustainably..Tax is the largest source of income for the country. However, from an economic perspective, for companies, tax is a burden that can reduce the company's income or profit. This study aims to analyze tax planning using the net method and tax planning using the gross up method. PT Aqiilah Duta Balisfa uses the net method as a measuring tool in paying income tax article 21. The results of the analysis show that tax planning for income tax article 21 using the gross up method is the most appropriate for companies to make corporate income tax efficient.
Co-Authors Ariefin, Mesra Surya Bulkia, Sri Mu'ah, Mu'ah Nikmah, Zahrotun Rita Nataliawati Surya Ariefin, Mesra Yaumi, Sri