Wawasan Volume I – 2 Dewi Ratih

Implementasi Perhitungan PPh Pasal 21 dengan Metode Gross Up Pada Saat Tarif Tunggal PPh Badan Diberlakukan (Studi Kasus pada PT XYZ (Persero) Surabaya)




An effective tax management system is vital for a business to a profit oriented. Tax planning is really a restructuring actions related to the potential tax consequences. Many ways to be taken in order to get a business entity that is the expected value of savings through tax planning including through treatment for income tax gross-up method.
Calculation of income tax gross-up is essentially the imposition of income tax payable as tax allowances or otherwise, including as a basis for calculation of income tax. Through the gross-up method, income tax payable is equal to tax allowances given. The objective is to avoid fiscal correction over the corporate income tax to be borne by the service recipient or an employer, because of income tax payable is included in the Tax Base ( DPP ) the income tax paid can be charged to the income statement fiscal. Through the gross-up method will get the tax savings by not wearing the highest tax rate on income tax article 29.
The method used is descriptive method of analysis with a case study approach (case study). This study presents the results of testing of the income tax which indicates that there is a significant difference between the gross-up method of applying or not applying the gross-up method. The authors suspect that it may also be caused by a variety of limitations during the study, therefore, the authors recommend that the company continued to labor intensive especially with larger scale enterprises.

Keyword: tax planning, income tax, gross-up method

halaman 30 – 48


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universitas katolik widya karya WAWASAN 2013 dewi.pdf