PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PERUSAHAAN

Abstract

The purpose of this study to compare the effect of applying the calculation
method selection section 21 of Income Tax on income received by employees as a
strategy in tax savings and tax planning implementation of Article 21 Income Tax on
the income of employees as in the tax-saving strategies. This research was conducted
in PDAM Surakarta. The study population was the employees of PDAM Surakarta
many as 349 employees remained. A sample of 72 people with technique Stratified
Sample. Data were analyzed used quantitative descriptive analysis. The results
showed that the use of gross-up method can provide benefits to employees of PDAM
Surakarta because employees no longer pay income tax and Surakarta PDAM can
help companies to minimize income taxes to be paid. Effect of income tax planning
section 21 of the Income Tax Article 25, namely the existence of tax planning can
increase the amount of income tax payable article 21 PDAM Surakarta, but these
costs can be expensed in the income tax article 25 for being extra income for
employees.
Keywords: tax planning, income taxes, tax savings