“Perpajakan Indonesia”, Edisi 9, Salemba Empat, Jakarta, 2010.Abstract: During the period 2010-2012 munaqasyah, only 10% of 300 students IAIN Purwokerto thesis were using quantitative research methods. Peraturan Direktorat Jenderal Pajak Nomor: Per-31/Pj/2009 tentang Pedoman Teknis Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Pasal 21 Dan/Atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi. Undang-Undang Republik Indonesia Nomor 38 Tahun 2009, Ketentuan Umum Dan Tata Cara Perpajakan, 2010. Team Tax Centre, Pajak Terapan Brevet A-B, Edisi 2011, PT. Sumarsan, Thomas, Perpajakan Indonesia, Indeks, Jakarta, 2010. Sugiyono, Statistika untuk Penelitian, Alfabeta, Bandung, 2010. Sugiyono, Metode Penelitian Kualitatif kuantitatif dan R&D, Alfabeta, Bandung,, 2011.
Perencanaan Pajak Edisi 4, Salemba Empat, Jakarta, 2009. Sari, Diana, Perpajakan Kosep, Teori, dan Aplikasi Pajak Penghasilan, Mitra Wacana Media, Jakarta, 2014.
Salim, Agus, Hidayat Taufik, Susanto, Eko. Perpajakan: Teori Dan Kasus Buku Satu Edisi Lima. Memahami Pajak Penghasilan Dalam Sehari: Konsep & Aplikasi Praktis. Tax Planning Menyiasati Pajak dengan Kebijakan. Panduan Brevet Pajak Pajak Penghasilan, Edisi 1. Gross Up PPh Pasal 21 Tidak Harus Konsisten: Volume IV/Edisi 05/2004.
Akuntansi PPh Pasal 21 Tahun 2009: Volume II/Edisi 14/2009. The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp.19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. While secondary data is data processed by companies that are used as material for researchers.
The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 20. HI, in this case the data analyzed is in 2011, 20.ĭata collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013. The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT.
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