Frida, Hanissa (2022) Analisis Penerapan Metode Gross Up dalam Perhitungan Pajak Penghasilan Pasal 21 atas Gaji Karyawan pada PT. JPT Adit Jaya Mandiri. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Dalam rangka mengefisiensikan beban perusahaan dari aspek perpajakan salah satu caranya adalah penyusunan perencanaan pajak dengan memilih metode pemotongan pajak penghasilan pasal 21. Metode Gross Up merupakan salah satu upaya perencanaan pajak yang legal dalam peraturan perpajakan. Penerapan Metode Gross Up akan menyebabkan penghasilan yang diterima pegawai utuh. Tujuan penelitian adalah untuk menganalisis hasil dari penerapan metode Gross Up dalam perhitungan pajak penghasilan pasal 21 atas gaji karyawan PT.JPT Adit Jaya Mandiri.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | PPh Pasal 21, Gross Up |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221700158 Hanissa Frida |
| Date Deposited: | 31 May 2022 02:35 |
| Last Modified: | 15 Jul 2026 06:28 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/14890 |
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