Analisis Penerapan Tax Planning Dengan Memanfaatkan Instrumen Imbalan Makan Versus Natura Untuk Mengetahui Perbedaan Total Benefit Yang Diperoleh Karyawan dan Karyawan Studi Kasus PY. PTI

The purpose of this study is to examine and analyze the processes that have a relationship with the payment of salaries, allowances, and incentives to determine the difference in total benefits obtained by employees in tax planning so that employees get welfare. The benefits of this research can be a theoretical and practical study whose results can serve as guidelines for further research and become a benchmark for performance and a new work concept for the taxation department at PT.PTI in the future. This research methodology uses descriptive quantitative data with data collection techniques obtained from the company analyzed and compared with existing theories to strengthen decision making. The results showed that the PPh 21 burden on each employee was smaller because of the in-kind allowance in the form of the provision of meals that were denominated. Salary payments between the company and according to the law do not experience differences because they both refer to the law. The implications for PT.PTI in the form of simplifying the burden of paying taxes can be used to support the development of the company, while for permanent employees of PT.PTI the reward is an additional economic ability but in the form of in-kind is excluded from the tax object so that no tax burden arises for employees (non taxable). Research location on Jl. Industri Raya 4, Blok AG No.8, Jatake Industrial Estate, Tangerang.