Grace, Grace (2018) The implementation of tax planning article 21 income tax at PT. Sumatra Industri Cat. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax is the contribution from society to the state or country authorities. It is an obligation for all individuals to pay tax, including companies. Many companies try to lower tax in order to have more tax saving. Different companies have various ways to minimize the tax. One of the method being used will be tax planning. The objective of this research is to understand the usage of tax planning on PT. Sumatra Industri Cat by comparing gross and gross up method. The result of research indicates that PT. Sumatra Industri Cat can minimize the income tax by applying gross up method in calculating Article 21- Income tax as tax allowances given to the employees can be expensed. Therefore, PT. Sumatra Industri Cat will gain more tax saving.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | tax planning; tax saving; gross method; gross up method; article 21 – income tax; tax allowance | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:38 | ||||||||
| Last Modified: | 20 Jan 2022 09:32 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11628 |
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