Analisis Tax Planning PPH Pasal 21 dalam penentuan PPH Terutang (Studi Kasus PT. XYZ)

Sugiyanto, (2010) Analisis Tax Planning PPH Pasal 21 dalam penentuan PPH Terutang (Studi Kasus PT. XYZ). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT Tax planning is step early in tax management (medium to fulfill taxation obligation truly but tax amount that paid can be depressed as low as possible for getting the profit and liquidation expected). Step hereinafter is execution of tax implementation and tax control. Basically, tax planning must (1) not impinge taxation rule, (2) in sensible business, and (3) its supporting evidence acceptable. Net basic method is withholding method where company account tax its employees, and Gross-up method is withholding method where company give tax subsidy that the number of equal size with tax amount that cut from employees. Strategy of PPh Badan will be more optimal if taxpayer comprehends incidence of production calculation hits tax that calculated base taxation regulation that go into effect in Indonesia, that is UU No. 17 / 2000. Phases of tax planning PPh 21 conducted compare with 2 (two) method that is net basic method and gross-up method. From comparison result both method referred as give result that with net basic method tax that can be depressed as high as Rp 236.742.400 whereas with gross-up method tax that can be depressed as high as Rp 340.195.665. In consequence, company executes tax planning PPh 21 using gross-up method is supported because can depress lower tax burden. That is execution tax planning PPh 21 give impact to company's finance condition that is can economize company's finance and avoid company's finance extravagance. Base the result writer suggests if company in a state of profit then better execute tax planning PPh 21 with method supported gross up and if loss shall not executes tax planning PPh 21 with method net basic or method gross up is supported because will add.

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