Implementation of Tax Planning for PPh 21 as a Tax Payment Efficiency Strategy to PT SS in Responding the UU HPP

Ananda, Putu Agus Yuki and Partika, I Dewa Made and Aryaningsih, Ni Nyoman (2022) Implementation of Tax Planning for PPh 21 as a Tax Payment Efficiency Strategy to PT SS in Responding the UU HPP. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to evaluate the implementation of tax planning and appropriate tax planning design for PT SS related to PPh Article 21 and to compare the resulting corporate income tax savings with the application of the withholding method of Arti-cle 21 income tax and to respond to the Law on the Harmonization of Tax Regulations. This study analyzed primary data and secondary data obtained through data collection techniques by conducting interviews and documentation. The data analysis technique used is qualitative analysis. The results of this study indicate that the alternatif Gross Up method will provide sav-ings in the burden of corporate income tax compared to the application of the alternative initial method of PT SS, namely the Net Method. The alternative application of the Gross Up method can provide efficiency for the resulting Corporate Income Tax when compared to the Net method. This study contributes to PT SS by implying that it should consider alternative appropri-ate tax planning so that the results of tax savings can be utilized in making tax payments, especially Article 21 Income Tax.

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