The effect of implementing gross up method on article 21 income tax towards the entity income tax at PT Lautan Kejora Abadi

Frans, Frans (2018) The effect of implementing gross up method on article 21 income tax towards the entity income tax at PT Lautan Kejora Abadi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Lautan Kejora Abadi. The company is engaged in fisheries business. The objective of this study is to know the impact of gross up method of Article 21 Income Tax on entity income tax at PT Lautan Kejora Abadi. The methods used by the writer in this research is descriptive method. Descriptive research is a method of research that attempts to describe facts and characteristics of the research object systematically and appropriately. Based on research result, conclusion of this research is that Article 21 Income Tax Planning can minimize the income tax payment in PT Lautan Kejora Abadi at year 2017. The income tax saving that can be obtained by company with using gross up method is in the amount of Rp 18,912,750.00 at year 2017. Because of the company provide tax allowance for permanent employee in income tax article 21 year 2017, then the income tax article 21 year 2017 of permanent employee that borne by company must be treated as non deductible expense in fiscal reconciliation from commercial income statement to fiscal income statement. It can be seen that with gross up method, PT Lautan Kejora Abadi will get net tax saving from difference between decreasing of entity income tax with increasing of Article 21 Income Tax.

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