WIBOWO, DANANG KUNTO (2022) ANALISIS PENERAPAN PERENCANAAN PAJAK PPh PASAL 21 SEBAGAI UPAYA MENGURANGI BEBAN PAJAK PADA PT. YOGATAMA WAHANA KARYA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Perencanaan pajak merupakan upaya dalam mengurangi beban pajak yang harus disetor kepada negara. Salah satunya yaitu dengan cara menghindari kesalahan penghitungan PPh Pasal 21 yang dapat merugikan perusahaan. Pajak Penghasilan Pasal 21 ialah pajak yang dikenakan atas penghasilan karyawan. Dalam penghitungan PPh Pasal 21 terdapat tiga metode yaitu, Net Method, Gross Method dan Gross Up Method. Peneliti menggunakan metode deskriptif melalui pendekatan kualitatif. Tujuan peneliti dalam melakukan penelitian ini agar mengetahui bagaimana penerapan perencanaan Pajak Penghasilan Pasal 21 pada PT Yogatama Wahana Karya sebagai upaya untuk mengurangi beban pajak. Penghitungan yang dilakukan berdasarkan peraturan perpajakan Undang-Undang Nomor 36 tentang Pajak Penghasilan, dengan menerapkan tarif PPh OP terbaru yang berlaku sesuai Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Perpajakan. Hasil penelitian menunjukan jika perusahaan menerapkan tarif PPh OP terbaru sesuai UU Nomor 7 Tahun 2021 maka PPh Pasal 21 terutang masa Januari 2022 akan lebih rendah yaitu senilai Rp 1.975.000,- dengan demikian perusahaan dapat mengurangi beban pajaknya. Selain itu penggunaan Net Method sudah paling tepat untuk perusahaan jasa konstruksi yang penghasilannya bersifat final Kata Kunci: PPh Pasal 21, Perencanaan Pajak ABSTRACT Tax planning is an effort to minimize the tax expense that must be paid to the state. One of them is by avoiding an error in calculating Income Tax Aarticle 21 which can harm the company. Income Tax Article 21 is a tax imposed on employee income. There are three methods for calculating Income Tax Article 21, are the Net Method, the Gross Method and the Gross Up Method. The research method used is descriptive with a qualitative approach. This study aims to determine how the implementation of Article 21 Income Tax planning at PT Yogatama Wahana Karya as a purpose to reduce the tax expense. Calculations are according to the taxation regulations of Law Number 36 about Income Tax, by applying the latest personal income tax rates according with Law Number 7 of 2021 about Tax Harmonization. The results of this research is, if the company applies the latest personal tax income rates, the Article 21 income tax payable for January 2022 will be lower, which is Rp. 1,975,000, - thus the company can reduce its tax expense. In addition, Net Method is the most appropriate method for calculating income tax article 21 for the construction companies whose final income Keywords: Income Tax Article 21, Tax Planning
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | DANANG KUNTO WIBOWO | ||||||||
| Date Deposited: | 12 Jan 2023 01:51 | ||||||||
| Last Modified: | 12 Jan 2023 01:51 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9429 |
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