PERBANDINGAN PERHITUNGAN ANTARA METODE PPH PASAL 21 YANG DITANGGUNG PERUSAHAAN DENGAN METODE GROSS UP PADA PT EXZONE MEDIA INDONESIA

ABSTRACK Has done research about the application of the calculation methode of Gross Up employee income tax as an alternative to tax efficiency. The purpose of this study was the determine how the impact of the application of the calculation method of Gross Up Tax Article 21 Employees and is also used as an alternative to the tax efficiency of PT Exzone Media Indonesia. The obtained result were increase in the Gross Income amount of Rp 28.596.896.750 and an increasein taxable income equal to the amount of benefits payable income tax in article 21 amounting to Rp 13.596.896.505. Article 21 income tax expense accounts which had been affected in profit or loss financial fiscal correction in the company, fiscal income would be removed and replaced article 21 of income tax allowance account so that taxable profitbefore tax of the company decreased by Rp 13.301.807. the decline in taxable in taxable income before taxes was also followed by a decreased taxable income after taxes. Thus, companies can save tax of Rp 34.397.498. From the result it can be seen that research article 21 of the income tax Gross Up method can be used as an efficient alternative the the PT Exzone Media Indonesia Surabaya. Keywords : Article 21 employees, Gross Up Method and Corparate Income Tax.