Electronic Resource

Analisis penerapan manajemen pajak penghasilan pasal 21 melalui perbandingan net dan gross-up method (Studi Kasus Pada PT XYZ)

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ABSTRACT This research aims to analyze the implementation of income tax management article 21 through payroll method comparison, net method which has been applied and gross-up method as an alternative method. Analysis method is quantitative comparative, that compare the implementation of income tax calculation in PT XYZ and do limited to the salaries of permanent employees. The result indicates that there are significant differences between income tax article 21 which is calculated by net and gross-up method. It shows that changes in payroll methods can affect the change of income tax payables which are paid by company. It can be non-deductible expenses if company uses net method. When company uses gross-up method, it can be deductible expenses. This will benefit the company by providing tax allowances to the employees as much as income tax fee. It will reduce the company tax fee. While for employees, the take home pay

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Availability

Detail Information

Series Title

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Call Number

Ref 336.24 Sit a

Publisher

Bogor : STEI Tazkia., 2012

Collation

19 hal

Language

Indonesia

ISBN/ISSN

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Classification

336.24

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

PAJAK PENGHASILAN

Specific Detail Info

Jurnal Skripsi

Statement of Responsibility

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Other version/related

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