scholarly journals ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 740
Author(s):  
Mahwiyah Mahwiyah
Keyword(s):  
Efficient Method ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Net Method ◽  
Tax Efficiency ◽  
Descriptive Qualitative

AbstractThe purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed. The method of analysis used descriptive qualitative method, in which the author takes the data relating to Income Tax Article 21, including the recap salary then analyze the components in question are salary and benefits.  After doing the analysis, it can be concluded that the presence of Tax Planning is the company can do a comparison of income tax (VAT) of Article 21 by using Method Net or Gross-up method is the most efficient method is to gross-up or giving an allowance of tax payable, from the comparison of the two calculations are done, the gross-up method or allowances payable for the tax efficiency of the Income Tax (VAT) amounting Rp3.141.683 Agency for 2010, Rp1.513.929 for 2011, and Rp1.846.733 for 2012. Keywords: Article 21 Income Tax,   Corporate Income Tax, Net Methods and Gross Up Method

scholarly journals PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT

2019 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Nurwati Nurwati ◽  
Syaiful Anwar
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Published Data ◽  
Tax System ◽  
Withholding Tax ◽  
Descriptive Qualitative

This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT. CAT has not been optimal in carrying out Tax Planning for the Withholding Tax System for Corporate Income Tax. Because it was found inefficiency to the income tax Article 21 paid as much as Rp. 53,261,874. PT. CAT has cut and collected PPh article 23 and article 4 paragraph (2) in accordance with applicable taxation provisions. Based on published data, there is no potential for Income Tax Article 23 and Article 4 paragraph (2) to be deducted / paid during 2018.

scholarly journals Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017

2020 ◽  
Vol 1 (2) ◽  
pp. 102-111
Author(s):  
Aditya Saputra
Keyword(s):  
Income Tax ◽  
Qualitative Method ◽  
Research Result ◽  
Complete Information ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Maximum Profit ◽  
Planning Implementation ◽  
Tax Regulation ◽  
Tax Expense

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax. 

scholarly journals ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM UPAYA MENINGKATKAN EFISIENSI BEBAN PAJAK PENGHASILAN BADAN PADA PT AKASHA WIRA INTERNASIONAL TBK

2013 ◽  
Vol 5 (1) ◽  
pp. 37-44
Author(s):  
Dessy Herlisnawati ◽  
Yola Fahmi Ahmad
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Operational Costs ◽  
Tax Efficiency ◽  
Tax Benefits ◽  
The Cost ◽  
Tax Expense

ABSTRACTCompetition increases, the company is expected to make savings in all areas. One ofthe savings that can be done by the company is in the field of taxation, namely to streamlinethe burden of corporate income tax with tax planning. The purpose of this study was toinvestigate the implementation and effect of how the Tax Planning (Tax Planning) in Effortsto Increase the Efficiency of Corporate Income Tax Expense PT Akasha Wira InternationalTbk.The result showed that Tax Planning conducted by PT Akasha Wira International Tbkhas not been implemented properly, this can be seen from the persistence of the cost of taxexpendituresthat can still be maximized. Tax planning can still be maximized is consideringproviding tax benefits are included in the payroll, this planning can save the tax burden of4.5%. So that the tax burden can be saved then the company should consider providing taxbenefits to employees who entered into the payroll, thus increasing the operational costs ofsalaries, by itself will reduce tax payable.Keyword : Tax Planning, Equity, Income Tax, Efficiency.

scholarly journals ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21 PADA PT. XYZ

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nabila Gita Hapsari ◽  
Lia Ekowati ◽  
Agus Buntoro
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Allowance ◽  
Net Profit ◽  
Tax Benefits ◽  
Permanent Employees ◽  
A Company

ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21PADA PT. XYZNabila Gita [email protected] Ekowati [email protected] [email protected] Program Studi Akuntasi Keuangan, Politeknik Negeri Jakarta  ABSTRACT Tax is the country's main income which according to the company (taxpayer) is an expensethat will reduce the company's net profit. So many companies tend to want to minimize their tax burdenby planning taxes that are adjusted to the applicable tax regulations. One of the taxes in Indonesia isIncome Tax Article 21 and PT. XYZ is one of the companies that carry out the obligation to collectIncome Tax Article 21. This research aims to describe the tax and tax planning Article 21 which isappropriate for PT. XYZ in accordance with applicable tax regulations. In this research the data wereanalyzed qualitatively (descriptively) which later gave many explanations related to tax planningArticle 21 of the permanent employees of PT. XYZ by doing alternative calculation of Income TaxArticle 21. From the results of the research showed that PT. XYZ has not done tax planning properly.Then it is recommended to use Income Tax Article 21 calculations using the gross up method. Wherethe company provides a tax allowance whose value is the same as Income Tax Article 21 which willbe deducted from each employee. These tax benefits can be charged to commercial and fiscal financialstatements. So when a company makes a fiscal correction, the tax allowance can reduce the company'sfiscal profit and the company's corporate income tax value will be smaller.   Keywords: Tax planning, Income tax Article 21 income tax, gross up method. ABSTRAKPajak merupakan penghasilan utama negara yang menurut perusahaan (wajib pajak)merupakan beban yang akan mengurangi laba bersih perusahaan. Sehingga banyak perusahaancenderung ingin meminimalkan beban pajaknya dengan melakukan perencananaan pajak yangdisesuaikan dengan peraturan perpajakan yang berlaku. Salah satu pajak yang ada di Indonesiaadalah Pajak Penghasilan (PPh) Pasal 21 dan PT. XYZ merupakan salah satu perusahaan yangmelaksanakan kewajiban pemungutan PPh Pasal 21. Penelitian ini bertujuan untuk medeskripsikanperpajakan dan perencanaan PPh Pasal 21 yang tepat untuk PT. XYZ yang sesuai dengan peraturanperpajakan yang berlaku. Dalam penelitian ini data dianalisis secara kualitatif (deskriptif) yangnantinya banyak memberikan penjelasan terkait perencanaan pajak PPh Pasal 21 karyawan tetapPT. XYZ dengan melakukan alternatif perhitungan PPh Pasal 21. Dari hasil penelitian menunjukkanbahwa PT. XYZ belum melakukan perencanaan pajak dengan baik. Maka disarankan menggunakanperhitungan PPh Pasal 21 menggunakan metode gross up. Dimana perusahaan memberikantunjangan pajak yang nilainya sama dengan PPh Pasal 21 yang akan dipotong setiap karyawan.Tunjangan pajak tersebut dapat dibebankan kedalam laporan keuangan komersial dan fiskal.Sehingga ketika perusahaan melakukan koreksi fiskal, tunjangan pajak tersebut dapat mengurangilaba fiskal perusahaan serta nilai pajak PPh Badan perusahaan akan lebih kecil.  Kata kunci: Perencanaan pajak, Pajak penghasilan Pasal 21, Metode gross up.

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Adikodrati M. Manangkalangi ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Primary Data ◽  
Planning Methods ◽  
Net Method ◽  
Tax Benefits ◽  
Tax Savings ◽  
Tax Payments

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.

scholarly journals Peran Tax Planning dan Konsultan Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 81-96
Author(s):  
Willi Fatimaleha ◽  
Anna Sofia Atichasari ◽  
Eso Hernawan ◽  
Ni’matullah Ni’matullah
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Income Tax ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Research Needs ◽  
Purposive Sampling ◽  
Tax Payments

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.

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