ANALISIS PERBANDINGAN METODE GROSS UP DAN METODE NET DALAM PENENTUAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.Rdc Express)

MAHARANI, RIZKY NANDA (2018) ANALISIS PERBANDINGAN METODE GROSS UP DAN METODE NET DALAM PENENTUAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.Rdc Express). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to examine the comparative calculation of Article 21 by using the method of Gross up or Net method was the most efficient of the Corporate Income Tax. The data used in this study is a secondary data obtained through observation and documentation of corporate data in 2014, 2015 and 2016. The method of analysis used in this study was a descriptive analysis with a qualitative approach. The result of this research indicates that the way of net method were better than gross up method with each profit of Rp. 102.482.946 for the period of 2014, 2015, and 2016. Keywords: Net method and gross up method, calculation of income tax article 21, calculation of income tax. Tujuan penelitian ini adalah untuk menguji perbandingan perhitungan PPh Pasal 21 dengan menggunakan Metode Gross Up atau Metode Net yang paling efisien terhadap PPh Badan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui dokumentasi dan observasi data perusahaan pada tahun 2014, 2015 dan 2016. Metode analisis yang digunakan pada penelitian ini adalah analisis deskriptif dengan pendekatan kualitatif. Hasil dari penelitian menunjukkan bahwa metode net lebih baik dari pada metode gross up sehingga perusahaan dapat menghemat pajak sebesar Rp. 102.482.946untuk periode 2014, 2015, dan 2016. Kata Kunci : Metode gross up dan metode net, perhitungan Pajak Penghasilan Pasal 21, perhitungan Pajak Penghasilan Badan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 289
NIM/NIDN Creators: 43213010117
Uncontrolled Keywords: Metode gross up dan metode net, perhitungan Pajak Penghasilan Pasal 21, perhitungan Pajak Penghasilan Badan.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Sep 2018 03:07
Last Modified: 26 Nov 2021 03:46
URI: http://repository.mercubuana.ac.id/id/eprint/44776

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