Analisis Penerapan Tax Planning atas PPh Pasal 21 Untuk Memperoleh Tax Saving Terhadap PPh Badan

Abstrak

Abstract: Tax is a deduction from the company's income, therefore the company needs a plan that can be used as a tool to streamline the tax burden. One way that can be used to streamline the tax burden is through proper tax planning. The purpose of this study is to provide recommendations for calculating PPh Article 21 at PT X by carrying out Tax Planning using the Gross method and the Gross Up method. The research was conducted using a qualitative method, namely descriptive comparative. The research data is in the form of employee salary recaps for 2022 and the company's financial statements for 2022. In addition, researchers also conducted interviews, observations, and calculations to provide an overview of the validity and accuracy of the data. The research method used in this study is descriptive, namely a method that describes the state of a symptom which is then processed according to its function. Researchers also conducted literature studies to compile research results with pre-existing theories. The results of this study indicate that the gross up method is the best method for calculating income tax article 21 and produces the most efficient annual income tax.

Keywords: Tax Planning, Income Tax Article 21, Efficiency of Taxes Payable