The implementation of tax planning on article 21 - income tax for permanent employee in order to minimize the amount of entity income tax at PT Asia Aman Abadi Motor Medan

Wibowo, Giovani Anggasta (2018) The implementation of tax planning on article 21 - income tax for permanent employee in order to minimize the amount of entity income tax at PT Asia Aman Abadi Motor Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Asia Aman Abadi Motor Medan. The company is engaged in distributor of motorcycle in Medan. The objective of this study is to know the impact on entity income tax of PT Asia Aman Abadi Motor Medan when implementing tax planning on the calculation of Article 21 - Income Tax for Permanent Employee. The method used by the writer in this research is qualitative descriptive method. The research will analyze the impact of tax planning with gross up method of Article 21 - Income Tax on entity income tax. Based on research result, conclusion of this research is that the impact on tax planning of Article 21 - Income Tax with gross up method is minimizing the income tax payment in PT Asia Aman Abadi Motor Medan. The using gross up method can reduce the entity’s income tax. With gross up method, the company will pay higher Article 21 - Income Tax because the company includes the tax allowance of Article 21-Income Tax in calculation of Article 21 - Income Tax. The company implements Article 21 - Income Tax with the net method. With using net method, the company doesn’t reducing Article 21 - Income Tax to the employee’s income because the Article 21 - Income Tax is borne by the company. But with using net method, Article 21 - Income Tax expense cannot be recognized as fiscal deductible expense. With using gross up method, employee also can obtain the gross income without reducing Article 21 - Income Tax. But with using gross up method, Article 21 - Income Tax expense can be recognized as fiscal deductible expense.

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