Analisis Perencanaan Pajak Penghasilan PPh 21 Sebagai Upaya untuk Meningkatkan Efesiensi Beban Pajak Studi Kasus Pada Persek MJH
DOI:
https://doi.org/10.31334/jupasi.v2i1.1105Keywords:
Tax Planning, Gross Up, Improving Tax Burden EfficiencyAbstract
Tax planning is a process of organizing taxpayer's business in such a way that its payable tax, either income or other taxes, is in minimum amount. The company can save coporate income payment by means of applying Gross Up method in estimating income tax PPh 21 but the company applied gross method. This research aims to analyze the estimation of PPh 21 used by Persek Mjayahadi & Co through the estimation of PPh 21 using Gross and Gross Up methods as well as constraints an attempts taken to save the corporate tax. The author used Chairl Anwar Pohan’s (2017:21) theoy. The research method employed was descriptive quatitative one. Techniques of collecting data used were observation, interview, and documentation. The result of research shows that total tax assumed by the employees is IDR 2,431,591,608, but following the use of gross up method, it becomes IDR 2,429,661,781, with the difference of IDR 1,929,827. Therefore, the net profit after tax subtracted wtth non-deductible burden before the application of gross Up method Is IDR 7,987,666,865, and after the appIication of gross up is IDR 7,989,596,692. Therefore, there is a difference of IDR 1,929,827, meaning equal to the tax efficiency.References
Buku-buku:
Kasiram, P. (2010). Metodologi Penelitian Kualitatif-Kuantitatif. Malang: UIN-Maliki Press.
Mansury, R. (1996). Panduan Konsep Utama Pajak Penghasilan Indonesia Jilid 2. Jakarta: Bina Rena Pariwara.
Mardiasmo. (2016). Perpajakan Edisi Revisi Tahun 2016. Yogyakarta: Andi.
Moleong, L. J. (2016). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung:: PT. Remaja Rosdakarya.
Mulyadi. (2016). Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
Nazir.Mohammad, P. (2011). Metode Penelitian. Jakarta : Ghalia Indonesia.
Nordiawan, Deddi,&Hertianti, A. (2014). Akuntansi Sektor Publik. Jakarta: Salemba Empat
Neuman, W. L. (2006). Social Research Methods Qualitative and Quantitative Approach 6Th. Boston: Allyn and Bacon.
Neuman, W. L. (2011). Social Research Methods Qualitative and Quantitative Approach 7Th. Boston: Person Education INC.
Pasolong, H. (2012, ). Metode Penelitian Administrasi Publik,. Bandung: Alfabeta.
Pohan, C. A. (2014). Pengantar perpajakan. Jakarta: Mitra Wacana Media.
Pohan, C. A. (2016). Manajemen Perpajakan. Jakarta: Gramedia Pustaka Utama.
Resmi, S. ( 2017). Perpajakan Teori dan Kasus (Edisi ke 10 Buku 1). Jakarta: : Salemba Empat.
Syafiie, I. K. (2015). Ilmu Administrasi. Yogyakarta: Pustaka Pelajar.
Jurnal
Daengs, A. (GS 2018). Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable,Jurnal Terapan Manajemen dan bisnis (vol 4. No 1).
https://journal.stkipsingkawang.ac.id/index.php/JTMB/article/view/483
Nabilah, N. N. (2016). Analisis Penerapan Perencanaan Pajak Pph 21 Sebagai Upaya Penghematan Beban Pajak Penghasilan Badan (Studi Kasus Pada Pt Z , jurnal Perpajakan ( Vol 8, No 1 ).
http://perpajakan.studentjournal.ub.ac.id/index.php/article/view/242
Vridag, R. V. (2015). ANALISIS PERBANDINGAN PENGGUNAAN METODE NET BASIS DAN METODE. jurnal EMBA, 306-314.
https://ejournal.unsrat.ac.id/index.php/emba/article/view/10897/10487
Chaezahranni, S. (2016). Penerapan Perencanaan Pajak (Tax Planning) atas Pemotongan Pajak.
https://media.neliti.com/media/publications/172182-ID-penerapan-perencanaan-pajak-tax-planning.pdf
Setiawan, H. A. (2017). Penerapan Metode Gross Up Atas Perhitungan PPh Pasal 21 Sebagai Alternatif Efesiensi Pajak. Ilmu dan riset Akutansi, 1-22. (Vol 6 No 6)
Pramono, S. (2016). Analisis perencanaan pajak PPh 21 Sebagai Upaya Untuk Mengoptimalkan Pemenuhan Kewajiban Pajak Penghasilan Pada yayasan bala keselamatan rumah sakit william both surabaya. (Vol 2 No 4)
http://fe.ubhara.ac.id/ojs/index.php/equity/article/view/238
Perundang-undangan
Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan
Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan
Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 1984 tentang Pajak Penghasilan.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Pajak Vokasi (JUPASI). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Pajak Vokasi (JUPASI), spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Pajak Vokasi (JUPASI) permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Pajak Vokasi (JUPASI) on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Pajak Vokasi (JUPASI) will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Pajak Vokasi (JUPASI) will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Pajak Vokasi (JUPASI) will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Pajak Vokasi (JUPASI) editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
