Tax planning analysis on article 21 at PT. Union Confectionery

Valen, Valen (2020) Tax planning analysis on article 21 at PT. Union Confectionery. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an important aspect of income for the country to prosper the citizen’s life. One of the tax incomes for the country is Arc 21-Income Tax. There are three methods in calculating Arc-21 Income Tax which are Net, Gross and Gross Up method. Each of the method has different method of calculation and implementation. Thus, it is important to understand each of the method and determine the most beneficial method as a part of the tax planning. The research is a qualitative descriptive by analyzing each method and the effect from each implementation. The research is done at PT. Union Confectionery which is implementing gross method in calculating Arc 21-Income Tax. The research shows each method calculation and the effect towards the employees and entity. The result from this research for the year 2018 and 2019 conclude that the most beneficial method for PT. Union Confectionery is the Gross Up method / Pajak adalah aspek yang penting untuk pendapatan negara untuk memakmurkan rakyatnya. Salah satu pajak yang diterima negara adalah Pajak Penghasilan Pasal 21. Ada tiga cara menghitung Pajak Penghasilan Pasal 21 yaitu metode Net, metode Gross dan metode Gross Up. Setiap metode terserbut memiliki cara perhitungan dan penerapan yang berbeda. Untuk itu, sangat penting untuk memahami masing-masing metode dan menentukan metode yang paling menguntungkan sebagai bagian dari perencanaan pajak. Penelitian ini menerapkan metode kualitatif deskriptif dengan menganalisa setiap metode dan pengaruh penerapannya. Penelitian ini dilakukan di PT. Union Confectionery dimana perusahaan masih menerapkan metode Gross dalam perhitungan Pajak Penghasilan Pasal 21. Penelitian ini menunjukkan perhitungan masing-masing metode dan pengaruhnya terhadap karyawan dan perusahaan. Hasil penelitian untuk tahun 2018 dan 2019 menunjukkan bahwa metode yang paling menguntungkan bagi PT. Union Confectionery adalah metode Gross Up.

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