Analisis Penerapan Perencanaan Pajak PPh Pasal 21 dengan Menggunakan Metode Gross Up untuk Mengefisiensi Pembayaran Beban Pajak pada PT. Perkebunan Nusantara IV (PERSERO) Medan

Abstract

Each Management seeks to maximize the welfare of the company owner by maximizing the value of the company. Earn profit as you wish. To pursue maximum profit, the company can conduct tax planning which can make the payment of the Company's tax burden, through the calculation of income tax pasal 21 employee by using Calculation Method like gross up Method which is tax deduction where company give tax allowance pph pasal 21 employee. The use of this method in addition to maximizing corporate profits is also intended to motivate employees to be more productive. The purpose of this study to analyze whether the application of tax planning (tax planning) PPh 21 by using the method gross up which will be applied to the company can efficient payment of tax burden and in accordance with applicable tax regulations, this research includes descriptive research with quantitative measurements in the form of payroll and employee benefits. The results of the study concluded the calculation using gross up method will provide benefits for both parties both employees and the company so it is better for the leadership of the company to use gross up method in the calculation of Income tax pasal 21 employees.