Herry, (2009) Analisis perencanaan pajak penghasilan pasal 21 utk meminimalkan pph terhutang pd PT Lion Super Indo. S1 thesis, Universitas Mercu Buana.
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Abstract
ABSTRACT This research was about planning of income tax art 21 at PT. Lion Super Indo. Planning of income tax art 21 was important so PT. Lion Super Indo can made a tax saving with legal condition. This research was using the deskriptif comparative about historical data of employees income at PT. Lion Super Indo. Analisys method was using deskriptif kualitatif and deskriptif kuantitaitf. Deskriptif kualitatif method was using government tax rules and deskriptif kuantitatif was using Net Basis Method and Gross Up method. The purpose of this research is to know the planning and comparison about counting of income tax art 21 with Net Basis Method and Gross Up Method. The result of this research was showed that Gross Up Method can minimized the payable income tax at PT. Lion Super Indo so the company got the tax saving. Key words : Planning, Income Tax Art 21, Net Basis, Gross Up.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 09 006 |
| Call Number: | SE/09/826 |
| NIM/NIDN Creators: | 43205120060 |
| Uncontrolled Keywords: | PPH |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 22 Oct 2009 10:50 |
| Last Modified: | 31 May 2017 02:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/25757 |
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