<![CDATA[This study aims to analyze accounting management strategies to optimize the efficiency of Income Tax Article 21 at PT Siloam International Hospitals Tbk Medan by comparing the gross, net, and gross up methods. This study uses a literature review method with a descriptive qualitative approach. Data were obtained from scientific journals, books, articles, tax regulations, and other relevant sources. The analysis was conducted by comparing the calculation results of Income Tax Article 21 using the three methods. The results show that the gross and net methods generate the same total Income Tax Article 21 of Rp10,410,000, while the gross up method generates Rp11,433,514. The difference between the gross and gross up methods is Rp1,023,514. The gross method provides the highest efficiency in terms of the tax burden borne by the company because the tax is borne by employees and does not create additional expenses for the company. The net method requires the company to bear the employees’ tax liability, while the gross up method requires the company to provide a tax allowance, resulting in higher expenditure. Therefore, the gross method can be considered a more efficient alternative for managing Income Tax Article 21 while maintaining compliance with applicable tax regulations.]]>
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