Riset Akuntansi dan Portofolio Investasi
Vol. 3 No. 1 (2025)

Analisis penerapan tax planning sebagai upaya penghematan pajak penghasilan pasal 21 PT Parwata Kencana Abadi Manado

Moniaga, Maura Agustin Angelica (Unknown)
Sondakh, Jullie J. (Unknown)
Lambey, Robert (Unknown)



Article Info

Publish Date
09 Feb 2025

Abstract

Tax Planning is one of the methods used by taxpayers to save taxes. Tax planning is used to anticipate tax evasion. Through tax planning, PT Parwata Kencana Abadi needs to make efforts that can help pay taxes more efficiently and help the process of calculating taxes on the company's employee income. This study aims to determine how Tax Planning is analyzed as an effort to save income tax article 21 at PT Parwata Kencana Abadi using these methods. Based on the results of the study, it was concluded that it is more efficient to pay taxes using the Gross Up method, compared to the other two methods. Because in the Gross Up method, the company PT. Parwata Kencana Abadi will provide tax benefits that are the same as Article 21 Income Tax deducted from employee income. By implementing the Gross Up method, it also affects the company's income tax burden and net profit due to the additional tax benefits that reduce the company's income payable.

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Journal Info

Abbrev

rapi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian ...