Abstrak


Analisis Perencanaan Pajak Penghasilan 21 Pada PT. XYZ Di Surabaya


Oleh :
Anita Novita Permatasari - F3413008 - Fak. Ekonomi dan Bisnis

ABSTRAK 

The writing of the final project aims to compare the calculation of income tax PPh 21 by using Net method, Gross, and Gross Up method. Comparison of this calculation aims to determine which method can be applied to the company in accordance with the conditions as not to burden the company with one of the parties. Data collection method used is by observation.

The results showed that each method has advantages and disadvantages. The use of net method, the company will bear the entire burden of income tax PPh 21 employees, the use of methods of gross employee will receive a withholding PPh 21 is large while the gross-up method the company will issue a larger cash with high profit but employees earn intact.

Keywords: PPh Pasal 21, Methods net, gross and gross-up