Implementation of Tax Planning of Income Tax Article 21 as a Efficiency of Agency PPh Expenses at PT Utama Karya Manunggal in Badung Regency

Lestarini, Ni Made Dwi and Sukasih, Ni Ketut and Sukra, I Nyoman (2022) Implementation of Tax Planning of Income Tax Article 21 as a Efficiency of Agency PPh Expenses at PT Utama Karya Manunggal in Badung Regency. Repositori Politeknik Negeri Bali.

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Abstract

Taxes are one of the sources of state revenue , the collection of which can be done by force, either against individual taxpayers or in the form of a business entity. Companies can make tax savings by doing Tax Planning without having to violate the law as an effort to fulfill tax obligations but the taxes paid are more efficient. The purpose of this study is to determine the implementation of Tax Planning on Article 21 Income Tax using the Gross Up Method in order to produce a more efficient Corporate Income Tax Expense at PT Utama Karya Manunggal in 2021. This study uses a quantitative method with a qualitative approach. There are two variables in this study, namely Tax Planning as an Independent Variable and Corporate Income Tax as a Dependent Variable. The result of this research is that by doing Tax Planning on Income Tax Article 21 using the Gross Up Method , it can streamline the burden of Corporate Income Tax. The company when applying the Net Method (a method that had previously been applied to the company) resulted in a Corporate Income Tax burden of Rp. 343,820,796 while applying the Gross Up Method resulted in a Corporate Income Tax expense of Rp. 318,467,770, there was a savings in the burden of Corporate Income Tax of Rp. 25,353,026 when applying the Gross Up Method as a deduction for Article 21 Income Tax. Keywords: Tax Planning , Article 21 Income Tax, Efficient Corporate Income Tax

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