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

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.