Tinjauan perencanaan pajak penghasilan pasal 21 atas penghasilan karyawan tetap dalam rangka mengefisiensi beban pajak penghasilan pt xyz tahun 2023
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Ayu Lestari
Subyek : Income tax;Taxation
Kata Kunci : Keywords: Tax Planning, Income Tax Article 21, Net Method, Gross Method, and Gross Up Method.
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_LM_PJK_024032201045_Halaman-Judul.pdf | 10 | |
| 2. | 2025_LM_PJK_024032201045_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_LM_PJK_024032201045_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_LM_PJK_024032201045_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_LM_PJK_024032201045_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_LM_PJK_024032201045_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_LM_PJK_024032201045_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_LM_PJK_024032201045_Bab-1.pdf | 5 | |
| 9. | 2025_LM_PJK_024032201045_Bab-2.pdf | 21 |
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| 10. | 2025_LM_PJK_024032201045_Bab-3.pdf |
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| 11. | 2025_LM_PJK_024032201045_Bab-4.pdf | 14 |
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| 12. | 2025_LM_PJK_024032201045_Bab-5.pdf | 2 | |
| 13. | 2025_LM_PJK_024032201045_Daftar-Pustaka.pdf | 2 | |
| 14. | 2025_LM_PJK_024032201045_Lampiran.pdf | 46 |
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P Pajak merupakan sumber utama pendapatan negara, sehingga setiap wajib pajak, baik perorangan maupun badan, diwajibkan mematuhi peraturan perpajakan yang berlaku sesuai undang-undang. Penulisan Laporan Tugas Akhir ini bertujuan untuk merencanakan pajak melalui analisis penghitungan PPh Pasal 21 menggunakan tiga metode, yaitu Metode Net, Gross, dan Gross Up, guna mengoptimalkan efisiensi kewajiban Pajak Penghasilan Badan PT XYZ pada tahun 2023. Metode yang digunakan dalam penulisan laporan ini meliputi studi pustaka, wawancara, dan dokumen. Hasil analisis menunjukkan bahwa Metode Gross merupakan metode yang paling efisien untuk menekan kewajiban Pajak Penghasilan Badan PT XYZ pada tahun 2023, karena menghasilkan beban pajak yang lebih rendah dibandingkan metode lainnya.
T Taxes are the main source of state revenue, so every taxpayer, both individuals and corporations, is required to comply with applicable tax regulations in accordance with the law. The writing of this Final Project Report aims to plan taxes through analysis of the calculation of Income Tax Article 21 using three methods, namely the Net, Gross, and Gross Up Methods, in order to optimize the efficiency of PT XYZ\\\'s Corporate Income Tax obligations in 2023. The methods used in writing this report include literature study, interviews, and documents. The results of the analysis show that the Gross Method is the most efficient method to reduce the Corporate Income Tax liability of PT XYZ in 2023, because it produces a lower tax burden than other methods.
