Implementation Of Income Tax Planning Article 21 To Obtain Tax Saving (Tax Saving) On Employee Income And Fiscal Profit In Cv. Bio Technology Surabaya

Agustiawan, Andi (2019) Implementation Of Income Tax Planning Article 21 To Obtain Tax Saving (Tax Saving) On Employee Income And Fiscal Profit In Cv. Bio Technology Surabaya. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

The objectives to be achieved are to determine the amount of PPh Article 21 on employee income and to determine tax savings based on tax planning on fiscal profits in CV. Bio Teknologi Surabaya. The method used in this research is descriptive quantitative. Data collection techniques through interviews, observation, and documentation. The data processing process used is editing (editing), coding (coding), and tabulating (tabulating). The results showed that with tax planning the amount of corporate income tax borne by CV. Biotechnology Surabaya has become more efficient by 16% (sixteen percent) or Rp. 7,209,605.00. The impact of tax planning increases the income tax burden on employees by 15% (fifteen percent) or Rp. 410,947.00. Calculations using the Nett Method resulted in a PKP of Rp 314,067,474.00 with an Article 21 income tax fee of Rp 3,222,322,00 which was borne by the company. Calculations using the Gross Method resulted in a PKP of Rp 314,067,474.00 with an Article 21 income tax fee of Rp 3,222,322,00 which was borne by the employees. The calculation using the Gross-up Method produces a PKP of IDR 310,675,556,00 with the cost of Article 21 Income Tax of IDR 3,319,918.00 which is borne by the company.

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