PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21  ATAS PENGHASILAN PEGAWAI TETAP SEBAGAI STRATEGI  PENGHEMATAN PEMBAYARAN PAJAK   (Studi Kasus di Rumah Sakit Umum PKU Muhammadiyah Bantul)

rumiyatsih - rumiyatsih; Dewi Kusuma Wardani

doi:10.24964/japd.v1i3.1114

rumiyatsih - rumiyatsih Universitas Sarjanawiyata Tamansiswa
Dewi Kusuma Wardani

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Abstrak

This study aims to calculate PPh 21 permanent employees, and the Income Tax Payable, PKU Muhammadiyah Bantul General Hospital. To find out the most efficient calculation of income tax article 21, whether by the method of gross, net or gross up against the corporate income tax burden.

Type of quantitative descriptive research, descriptive and quantitative data types. Techniques for collecting data on interviews and observations. Random sampling technique. Quantitative descriptive analysis technique.

The PPh yield of 21 permanent income tax payable employees, PKU Muhammadiyah Bantul General Hospital in 2018 with the net method was Rp 8.967.361, while the Gross Up method was Rp 9.439.327. The comparison between the company's profit (loss) using the net method and the gross up method in calculating the income tax payable there is a difference in profit (loss) of Rp 9.439.327. This difference is due to the additional costs incurred by the company from the provision of tax benefits. The Gross Up method provides savings compared to the application of other alternatives. Calculation of gross up income tax, for Income Tax Article 21 employees will increase by Rp 471.966 and the calculation of Corporate Income Tax falls by Rp 2.360.000. With these results, the company will get a tax savings of Rp 2.831.966.

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