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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Monex: Journal of Accounting Research Jurnal ASET (Akuntansi Riset) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Vokasi Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Indonesian Community Journal Media Riset Akuntansi Auditing & Informasi Journal of Public and Business Accounting Jurnal Pengabdian Masyarakat Bangsa
Noerman syah, Asrofi Langgeng
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Journal : Journal of Public and Business Accounting

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Analisis Penerapan Tax Planning Atas Pajak Penghasilan Pasal 21 Pada Perum Bulog Sub Divre Pekalongan Revona Cahya Pramesti; Asrofi Langgeng Noermansyah; Aryanto
Journal of Public and Business Accounting (JoPBA) Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.212 KB) | DOI: 10.31328/jopba.v1i2.118

Abstract

Abstract. Tax Planning is one of function from Tax Management that is used for estimating the amount of paid taxes and other things to avoid taxes. Meanwhile, income tax 21’s article is income taxes such as salary, wages, honorarium, allowances, and other payments in name of anything related to work or position, services, and personal activity. This research was for knowing the practice of tax planning on income tax 21’s article at Perum BULOG Sub-Divre Pekalongan. The technique used in collecting data are observation, interviews, documentation and literature. The method used in analysing data was Descriptive Quantitative and Qualitative Method. Result of this research shows that Gross Up Method was the most proper method for calculating Income Tax 21’s article, because based on subvention of income taxes clause for employee include of reduced cost so that company profits become smaller and so owed taxes either. Keywords: Tax Planning, Income Taxes article 21
Co-Authors Andri Widi Anto Andri Widianto Arief Zul Fauzi Arief Zul Fauzi Arifia Yasmin Aryanto Aryanto Bahri Kamal, Bahri Desthi Dwi Agita Elisa Purwitasari Erni Unggul Sedya Utami, Erni Unggul Sedya Erni Unggul Sedyautami Faidah, Yusri Anis Fithriyani, Hana Yulinda Ghea Dwi Rahmadiane Ibnun Aslamadin, Ibnun Imam Hasan IMAM HASAN Krisdiyawati Krisdiyawati Lutfah Fadilah Mella Katrina Sari Naila Hanum Nurul Mahmudah Nurul Mahmudah, Nurul Revona Cahya Pramesti Ririh Sri Harjanti Sabrina, Tantri Adithia Sulistiowati Sulistiowati wati, Krisdiyawati WIYANTI WIYANTI, WIYANTI Yeni Priatna Sari, Yeni Priatna