Analysis of tax planning on income tax of article 21 in order to minimize entity income tax payable at Rumah Sakit Bangkatan Binjai

Ailsaxaviera, Sonia Evita (2021) Analysis of tax planning on income tax of article 21 in order to minimize entity income tax payable at Rumah Sakit Bangkatan Binjai. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In Indonesia, one of the most potential sources of state revenue for the continuation of state development is taxes. The taxation sector has a very large role in supporting state revenues. For this reason, awareness from all levels of society is needed on the importance of taxes for the life of the nation and state for companies or business entities. Minimizing the tax burden can be done in various ways, ranging from tax evasion which is an effort to minimize taxes that violate tax regulations where this is a form of tax fraud, to tax evasion which is an effort to minimize taxes by complying with tax provisions but still practically cannot be accepted. For this reason, proper planning is needed and of course it can be accepted by law in minimizing the tax burden. The purpose of this research is to find out which tax planning method in calculating article 21 employee income tax is more efficient for Rumah Sakit Bangkatan to use. The research shows each calculation’s method and for the result of this research is Gross-Up Method is the most beneficial for the company to use./ Di Indonesia, salah satu sumber pendapataan Negara yang paling berpotensial bagi kelangsungan pembangunan Negara adalah pajak. Sektor perpajakan memiliki peran yang sangat besar dalam mendukung penerimaan Negara. Untuk itu, dibutuhkan kesadaran dari seluruh lapisan masyarakan akan pentingnya pajak bagi kehidupan berbangsa dan bernegara bagi perusahaan atau badan usaha. Meminimalisasi beban pajak dapat dilakukan dengan berbagai cara, mulai dari penghindaran pajak yang merupakan usaha meminimalisasi pajak yang menyalahi peraturan perpajakan dimana hal ini adalah bentuk penyelewengan perpajakan, hingga penggelapan pajak yang merupakan usaha meminimalisasi pajak dengan mematuhi ketentuan-ketentuan perpajakan namun tetap secara praktik tidak dapat diterima. Untuk itu diperlukan perencanaan yang tepat dan tentunya dapat diterima oleh hukum dalam meminimalkan beban pajak. Tujuan dari dilaksanakannya penelitian ini adalah untuk mengetahui metode perencanaan pajak dalam menghitung pajak penghasilan pasal 21 karyawan manakah yang lebih efisien bagi Rumah Sakit Bangkatan Binjai untuk digunakan. Penelitian ini menunjukkan masing-masing metode perhitungan dan untuk hasil dari penelitian ini adalah metode yang paling bermanfaat bagi perusahaan untuk digunakan adalah metode Gross-Up.

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