Tax planning on the calculation of article 21-income tax of permanent employee in order to minimize the amount of entity tax at PT. Duta Beton Sejati

S, Chrismasya R.T (2018) Tax planning on the calculation of article 21-income tax of permanent employee in order to minimize the amount of entity tax at PT. Duta Beton Sejati. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is a mandatory duty for every citizen to the state. For taxpayers, taxes are burden. Taxpayers always want to be able to minimize the tax burden, as well as PT. Duta Beton Sejati. Tax expense can be minimized by tax planning. The type of research used is analytical descriptive research with data collection techniques using documentation. The focus of research is tax planning through Gross Up method as an effort to save the burden of Corporate Income Tax PT. Duta Beton Sejati. The results of this research show that the application of tax planning by using Gross Up method is the most appropriate for the company. Using the Gross Up method of employee salary data application in 2017 resulted in tax allowances of Article 21- Income Tax given by the company as large as Article 21- Income Tax which is payable. The application of the Gross Up method causes the salary cost to increase so that the 21 employee income tax will also increase. The Article 21- Income Tax account expense account is affected by the fiscal correction of the company will be removed and replaced with Article 21- Income Tax allowance is not subjected to fiscal correction, thereby the decreasing of the company's pre-tax fiscal profit which will automatically lower the company's pretax fiscal profit which then will automatically decrease the company's corporate tax burden. Application of Gross Up method succeeded in reducing the Company's Income Tax to Rp 385,855,000.00 or able to make income tax savings of Rp 32.741,500.00.

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