Puspita Sari Br Karosekali, Meydi (2019) ANALISIS PENERAPAN METODE GROSS UP ATAS PERHITUNGAN PPH PASAL 21 DALAM UPAYA PERENCANAAN PENGAMBILAN KEPUTUSAN MANAJEMEN PAJAK TAHUN 2017 (STUDI KASUS PADA PT.CIPTAKARYA INTISEMESTA PASAR MINGGU, JAKARTA SELATAN). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Ada tiga metode perhitungan PPh Pasal 21 yaitu metode net, metode gross, dan metode gross-up. Salah satu yang dapat diterapkan adalah metode gross-up. Tujuan penelitian ini adalah untuk menganalisis penerapan metode gross-up untuk menghitung Pajak Penghasilan (PPh) Pasal 21 atas karyawan PT.Ciptakarya Intisemesta yang diharapkan akan menguntungkan baik bagi perusahaan maupun karyawan. Penelitian ini menggunakan analisis deskriptif komparatif dengan menggunakan Studi Kasus yaitu menggambarkan efek penerapan metode gross- up dalam perhitungan Pajak Penghasilan (PPh) Pasal 21 karyawan yang telah melebihi PTKP PT. Ciptakarya Intisemesta. Hasil penelitian ini menunjukkan bahwa penggunaan metode gross-up akan memberikan keuntungan bagi kedua belah pihak baik perusahaan maupun karyawan yaitu dengan pemberian tunjangan pajak sebesar PPh Pasal 21 yang dipotong atas penghasilan karyawan. Apabila menggunakan metode gross-up biaya PPh Pasal 21 yang timbul sebesar Rp 15.036.616 sama dengan besarnya tunjangan pajak yang diberikan perusahaan. Kata kunci : Metode Gross Up, Perhitungan PPh Pasal 21 atas karyawan ABSTRACT There are three methods for calculating Income Tax Article 21, namely the net method, Gross method, and gross-up method. One that can be applied is the gross-up method. The purpose of this study was to analyze the application of gross-up methods to calculate Article 21 Income Tax (PPh) for employees of PT.Ciptakarya Intisemesta which is expected to benefit both the company and employees. This study uses descriptive analysis using a Case Study, which illustrates the effect of applying gross-up method in calculating Article 21 Income Tax (PPh) for employees who have exceeded PTKP PT. Ciptakarya Intisemesta. The results of this study indicate that the use of gross-up method will provide benefits for both parties, both companies and employees, namely by granting tax benefits of Article 21 Income Tax which is deducted from the income of employees. If using the gross income tax method of Article 21 Income Tax arising in the amount of IDR 15,036,616 equal to the amount of the tax allowance given by the company. Keywords: Gross Up Method, Calculation of Article 21 Income Tax For employees
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 28 Sep 2021 09:54 | ||||||||
| Last Modified: | 28 Sep 2021 09:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5310 |
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