Analisis Perencanaan Pajak Melalui Pemotongan Pajak Penghasilan Mengacu Pada Harmonisasi Tarif Pasal 17 Tentang WPOP (Studi Kasus : Karyawan Tetap PT. Triwijaya Abadi)

Khasanah, Rahayu (2022) Analisis Perencanaan Pajak Melalui Pemotongan Pajak Penghasilan Mengacu Pada Harmonisasi Tarif Pasal 17 Tentang WPOP (Studi Kasus : Karyawan Tetap PT. Triwijaya Abadi). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

RAHAYU FARIKHATUN KHASANAH. 201711235003. Analisis Perencanaan Pajak Melalui Pemotongan Pajak Penghasilan Mengacu pada Harmonisasi Tarif Pasal 17 Tentang WPOP (Studi Kasus : Karyawan Tetap PT. Triwijaya Abadi).
Tujuan penelitian ini adalah menganalisis perhitungan pajak penghasilan pasal 21 guna mengetahui besarnya penghematan pajak melalui perencanaan pajak dengan menggunakan metode gross up. Metodologi penelitian menggunakan deskriptif kualitatif dan jenis penelitian kebijakan (policy research). Teknik analisis data dengan mengumpulkan data gaji karyawan, melakukan perhitungan PPh Pasal 21 menggunakan metode gross, net, dan gross up, menganalisis ketiga metode tersebut, dan menyimpulkan hasil analisis data. Hasil penelitian menunjukkan, penggunaan metode Gross Up memperoleh penghematan sebesar Rp 4.999.135 dari yang seharusnya membayar Rp 346.438.637, setelah adanya perencanaan pajak maka perusahaan membayar pajak menjadi Rp 341.439.502. Penerapan pajak penghasilan Pasal 21 mengacu pada harmonisasi tarif Pasal 17 menghasilkan jumlah pajak yang relatif lebih kecil, karena lapisan penghasilan kena pajak terendah yaitu Rp 60.000.000,-.

Kata Kunci : perencanaan pajak, PPh Pasal 21, metode gross net gross up.

The purpose of this study is to analyze the calculation of Income Tax Article 21 in order to determine the amount of tax savings through tax planning using the gross up method. The research methodology uses descriptive qualitative and type of policy research. The data analysis technique is to collect employee salary data, calculate Article 21 Income Tax using the gross, net, and gross up methods. Analyze the three methods and conclude the results of data analysis. The results showed that the use of the Gross Up obtained savings of Rp 4.999.135 from what should have paid Rp 346.438.637, after tax planning the company paid taxes to Rp 341.439.502. The application of Article 21 income tax refers to the harmonization of Article 17 rates resulting in a relatively smaller amount of tax, because the lowest taxable income layer is Rp 60.000.000.

Keywords : tax planning, Income Tax Article 21, gross net gross up

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	19 Feb 2025 02:27
Last Modified:	19 Feb 2025 02:27
URI:	http://repository.itb-ad.ac.id/id/eprint/275

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