Perbandingan Pajak Penghasilan Pasal 21 Metode Gross Up, Gross, dan Net Basis Terhadap Pajak Penghasilan Badan

Authors

  • Viki Anjarwati Business and Economics Faculty, Universitas Mercu Buana Jakarta, Indonesia
  • Veny Veny Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta, Indonesia

DOI:

https://doi.org/10.36407/jpafm.v1i2.496

Keywords:

Gross up method, net method, calculation of Income Tax Article 21, calculation of Corporate Income Tax

Abstract

This study aimed to compare the calculation of Income Tax Article 21 using the Gross-Up, Gross, or Net Method, which is the most efficient for Corporate Income Tax. The data used in this study is secondary data obtained through documentation and observation of PT.GSI company data in 2020. This study's analytical Method is descriptive analysis with a qualitative approach. The study results indicate that the gross-up method is more efficient than the gross and net Method so that the company can save taxes of Rp. 16,114,613 for 2020.

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Published

2021-12-30

How to Cite

Anjarwati, V., & Veny, V. (2021). Perbandingan Pajak Penghasilan Pasal 21 Metode Gross Up, Gross, dan Net Basis Terhadap Pajak Penghasilan Badan. Journal of Public Auditing and Financial Management, 1(2), 101–108. https://doi.org/10.36407/jpafm.v1i2.496

Issue

Vol. 1 No. 2 (2021)

Section

Articles