Analisis Penerapan Perencanaan Pajak Penghasilan Bagi Karyawan Tetap Sebagai Upaya Untuk Mengoptimalkan Pajak Penghasilan Karyawan Studi Kasus Pada PT. Zhi Xing Indonesia

The purpose of this study is to analyze income tax planning through several methods of calculating Income Tax Article 21 as an effort to optimize employee income tax at PT Zhi Xing Indonesia. The data used in this study is primary data obtained directly from PT Zhi Xing Indonesia. The analytical method used is descriptive analysis with a quantitative approach or data formed by numbers obtained directly from the company. The results showed that by using the Gross Up Method, the income tax withheld was Rp. 16,504,804 this method provides allowances to all permanent employees whose value is the same as the deducted value of Rp. 16,504,804. while using the Gross Method, the amount Income Tax Article 21 deducted is Rp. 15,683,200 which were deducted directly by permanent employees of PT Zhi Xing Indonesia. Using the Net Method, the amount borne by the company is Rp. 15,683,200 Thus, from several methods of calculating income tax order to optimize income tax on employees of PT Zhi Xing Indonesia, namely using the gross up method.