PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK

Abstract

This reseach aims to understand the application of tax planning with the methods gross up to count receipts from income tax artickel 21 employees at company padang city. The data used in this research is taken from secondary datathrough finacial reports company as list salary, profit reports compensation, and other supporting dokuments. Through income tax calculations artickel 21employees by means of a method of gross up and the net result was obtained on the method namely if the compay using a method of gross up, the company will pay an income tax of smaller companies and net oncome becomesgreater than using a net method. The reseach results show that the tax planning company with applaying to minimize the amount of tax

Keywords : PPh Artickel  21, Tax Planning, Gross Up Method, Net Methode.