Analisis Penerapan Perencanaan Pajak Pph 21 untuk Penghematan Beban Pajak PT. Taspen (Persero) KCU Medan

Abstract

This study aims to determine the application of tax planning relate to Article 21 PPh employees who can save the tax burden was paid by PT. TASPEN (Persero) KCU Medan. The data used were obtained from the company which are salary payroll, annual salary recapitulation, company policy, company vision mission, and income statement in 2015. Data analysis which use in this research is descriptive analysis method, where this method collect, processes, analyze, and interpretation the data, so as to provide a complete description of the problem solving. The conclusion from the results of this study show the tax burden of PT. TASPEN (Persero) KCU Medan if apply the gross method, is Rp. 47,072,093,290,- and after apply the tax planning with the gross up method, it decreased to Rp. 46,907,066,240. The difference in tax expense is the tax savings obtain amount to Rp 165,027,050,- or 0.35%. The implementation of tax planning with the gross up method is very beneficial for the company because it provides a greater tax burden savings than before the implementation of tax planning.