PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 DENGAN METODE GROSS UP DALAM MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PT PANCA PUTRA GILANG MANDIRI

Abstract

The purpose of this research is to know the impact of tax planning of Article 21
Income Tax with gross up method on income tax payment at PT Panca Putra Gilang
Mandiri. This is a descriptive research with case study in PT Panca Putra Gilang
Mandiri. Data which is collected is secondary data including the list of personal data,
list of employee’s income, the calculation of Article 21 Income Tax, the calculation of
entity income tax, the presentation of income statement and other information which is
related to this research. The conclusion of this research is that tax planning of article 21
income tax with gross up method can minimize income tax payment at PT Panca Putra
Gilang Mandiri. The company can get tax saving in amount of Rp 14,038,900.00. Entity
income tax after tax planning is Rp 274,924,000.00. Entity income tax in the company
is Rp 243,114,000.00. Article 21 income tax after tax planning is Rp 127,239,000.00.
Article 21 income tax in the company is Rp 109,468,800.00. There is decreasing of
entity income tax after tax planning in amount of Rp 31,810,000.00. There is increasing
of article 21 income tax in amount of Rp 17,771,100.00. With gross up method, the
company can recognize article 21 income tax allowance as deductible expense with
result that company’s income tax can be reduced. From the difference of decreasing of
company income tax and increasing of article 21 income tax after gross up method,
company can obtain net cash saving in the amount of Rp 14,038,000.00. The impact of
using gross up method is that company can reduce the cash payment from reducing the
entity’s income tax.