PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN PRIMKOKAS (PRIMER KOPERASI KARYAWAN KRAKATAU STEEL) CILEGON

PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN PRIMKOKAS
(PRIMER KOPERASI KARYAWAN KRAKATAU STEEL) CILEGON

Nugrahini Kusumawati1, Novi Liana2

1. Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Bina Bangsa Banten
2. Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi Alkhaeriyah Banten

 

ABSTRACT

Primary Cooperative Employeesof Krakatau Steel is one of the corporate tax payers engaged in the field of cooperatives that have tax obligations.The tax liabilities include income taxes related to both individual and corporate. By doing tax planning section 21 above in Primary Cooperative Employeesof Krakatau Steel Cilegon permanent employees will be able to minimize the tax burden so that it can lead to tax savings. The formulation of the problem in this study (1). How to calculate income tax section 21 based on Primary Cooperative Employees of Krakatau Steel and tax laws that apply? (2). How the implementation of tax planning income tax on employees Primary Cooperative Employees of Krakatau Steel section 21? In the calculation of Income Tax Article 21 Primary Cooperative Employees of Krakatau Steel using Gross Up Method is to provide tax benefits to the employees of the tax due.

Keywords : Income tax section 21, tax planning

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