Analisa Perhitungan PPh 21 dengan Menggunakan Metode Gross Up di CV. MUSTIKA Mojokerto

Abstract

The Gross Up method is a way of calculating income tax by batching net income after tax to get DPP, then after DPP is obtained newly multiplied by tax rate. This method can be used for alternative calculation of Income Tax Article 21 in relation to income tax saving efforts. The purpose of this study is to find out how the treatment of income tax article 21 on the salary of company employees and to know sebesapa big differences in the amount of corporate tax between Gross Up method with non Gross Up.
 This type of research is a case study that is a detailed study of a certain obek over a period of time with sufficient depth and thorough including ngkungan and past conditions. The variables in this study is the method of calculating income tax article 21 which includes paid company, paid employer, paid company by using Gross Up.
 The result of research shows that (1) Gross Up method can help the implementation of tax planning, because by using this method the company's operational expenses increase that is the burden of allowance PPh 21 which is charged to the company. So that corporate profits can be minimized. (2) Tax planning using Gross Up method is a concept to improve the efficiency of calculation of PPh 21 which is deducted by the employer and can determine the amount of tax allowance paid by the employer. (3) In this way the company will benefit on a fiscal basis because the income tax benefit of PPh 21 may be a deduction from the taxable income of the employer (the company). The logical consequence of this method is the amount of tax payable 21 which will be paid by the company will be big due to the added element of tax allowance in the procedure of calculation of income tax 21 employees