Analisis Perencanaan Pajak (Tax Planning) Melalui Instrumen Pajak Penghasilan Karyawan Tetap Guna Mengetahui Take Home Pay Yang Diperoleh Karyawan (Studi Kasus PT. Panarub Industry)

This study aims to examine the method used by PT Panarub Industry in calculating the Income Tax of its employees and to compare the amount of Take Home Pay received when using income tax calculations with other options. After doing the research, it was found that the application of tax planning carried out by PT Panarub Industry is the Gross Method, namely the income tax is borne by the employees. If PT Panarub Industry uses another option regarding its tax calculation, namely by using the Gross Up method (tax supported by the company), it will have an impact on increasing the amount of take home pay received by employees by Rp. 911,880,000 with a higher income tax, which is Rp. 3,221,684. By applying the Gross Up method for calculating the income tax article 21 of its employees, it is recognized as a tax allowance so that it can be recognized as an expense of 3,221,684. With the increase in these costs, it will reduce the amount of profit before tax and will reduce the amount of Corporate Income Tax that must be paid by PT Panarub Industry.