Measurement : Jurnal Akuntansi
Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023

ANALISIS PERBANDINGAN METODE PERHITUNGAN PAJAK PENGHASILAN PASAL 21 GAJI PEGAWAI TETAP TERHADAP PROFITABILITAS PT. ANUGERAH JAYA

Lidia Andiani (STIE Malangkucecwara Malang)
Fenny Devina Gunawan (STIE Malangkucecwara Malang)
marli marli (STIE Malangkucecwara Malang)

Article Info

Publish Date
30 Jun 2023

Abstract

The purpose of this study is to determine the level of company profitability by using the calculation method of Income Tax (PPh) 21 Gross Up Method and Net Basis Method as a comparison. The analytical method used in this thesis research is a qualitative descriptive method. The results showed that using the Net Basis Method increased the company's profitability by 10.81% compared to using the Gross Up Method with a value of 10.7%.

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Journal Info
Measurement : Jurnal Akuntansi
Website

Abbrev

measurement

Publisher

Universitas Riau Kepulauan Batam

Subject

Education Social Sciences

Description

Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan ...