ANALISIS PERHITUNGAN DAN PERBANDINGAN METODE NET DAN METODE GROSS UP PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PT. EFATA RAHEMA DI GRESIK)

Alya sukma, Ninda aprita (2023) ANALISIS PERHITUNGAN DAN PERBANDINGAN METODE NET DAN METODE GROSS UP PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PT. EFATA RAHEMA DI GRESIK). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

The purpose of this study was to analyze the calculation and comparison of the net method and the gross up method of Income Tax Article 21 as an efficiency strategy for corporate income tax. Case study conducted at PT. Efata Rahema in Gresik. This research uses descriptive qualitative analytical method. Data collection techniques include observation, interviews, and documentation. The secondary data used is the income statement and payroll for permanent employees for 2021. The results show that the most efficient calculation of PPh 21 is the method used by companies (gross method) because companies generate greater profits.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Income Tax Article 21, Corporate Income Taxes, Gross, Net and Gross Up Methods
Subjects: Accounting > Data Analysis
Accounting > Data Analysis
Accounting
Accounting
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 30 Jul 2024 04:15
Last Modified: 30 Jul 2024 04:15
URI: http://eprints.ubhara.ac.id/id/eprint/2622

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