ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS GAJI DAN TUNJANGAN KARYAWAN MENGGUNAKAN METODE GROSS, NET BASIS DAN GROSS UP PADA PERUSAHAAN PT DOK DAN PERKAPALAN AIR KANTUNG

Abstrak

       The company is the party responsible for the taxpayers of its employees as determined by the Directorate General of Taxes in PPh 21. The purpose of this study is to analyze the comparison of the use of gross, net basis, and gross up methods in calculating PPh 21 on salaries and employee benefits and determine which method is the most efficient if applied in the company. The gross method in which the income tax payable is borne by the employees themselves, the net basis method where the income tax debt is fully borne by the company, and the gross up method where the company provides PPh 21 tax allowances. In this study using a qualitative descriptive analysis method. The research sample uses data on salaries and benefits of 128 permanent employees of PT Dok and Perkapalan Air Kantung as of December 2021. From the comparison results of the calculation of PPh 21 using the gross, net basis, and gross up methods that have been carried out at PT Dok and Perkapalan Air Kantung, it shows that the calculation of PPh 21 using the gross up method is the most efficient because this method provides more benefits for both parties. for the company as well as for the employees.