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PERENCANAAN PAJAK PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN ? - KKP ADConsulting
ANALISIS PENERAPAN PERENCANAAN PAJAK PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN BADAN (STUDIKASUS PADA PT Z) Dwi Fitri Kurniawati*, Ahmad Dahlan ** (PSPerpajakan,JurusanAdministrasiBisnis,FakultasIlmuAdministrasi,UniversitasBrawijaya) ABSTRACT PTZasaprofit-orientedorganizationhasthemaingoaltoearnprofitoptimally,butthehigherprofitswillalsocause thehigherincome taxtobepaid.Thisledthecompany tomakeefforts tosavingincometaxexpense tobepaid.The typeofthis researchis descriptiveanalyticalwith datacollectiontechniqueusingdocumentation.The researchfocus isTaxPlanningthroughthethreealternativeswithfourmethodsofcalculatingIncomeTaxArticle21andtheimpact ofTaxPlanningimplementation asanefforttosavingIncomeTaxexpenseofPTZ.Theresultshowsthatthe implementation oftaxplanningusingGrossUpMethodismostappropriateforPTZ.ApplicationofGrossUp Methodsuccessfullyprovedin reducingIncomeTaxtoRp1,621,953,267,- or abletosavingIncomeTaxExpenseof Rp62,876,413,-.Inaddition,theimplementation ofGrossUpMethodalsoresultedinthecompany’scommercial profitaftertaxincreasedto Rp4,966,510,162,- oranincreaseinprofitof Rp29,988,633,-. Keywords:TaxPlanning,IncomeTaxArticle21,CorporateIncomeTax,TaxSavings …