分析第21条定期员工工资计算方法与PT. g.jaya盈利能力相关的比较方法

Measurement: Jurnal Akuntansi Pub Date : 2023-06-30 DOI:10.33373/mja.v17i1.5115

Lidia Andiani, Fenny Devina Gunawan, Marli Marli

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引用次数: 0

摘要

本研究的目的是利用所得税(PPh) 21累计法和净基法的计算方法作为比较，确定公司的盈利能力水平。本文研究采用的分析方法是定性描述法。结果表明，与使用毛增法相比，使用净基法使公司的盈利能力增加了10.81%，价值为10.7%。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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ANALISIS PERBANDINGAN METODE PERHITUNGAN PAJAK PENGHASILAN PASAL 21 GAJI PEGAWAI TETAP TERHADAP PROFITABILITAS PT. ANUGERAH JAYA

The purpose of this study is to determine the level of company profitability by using the calculation method of Income Tax (PPh) 21 Gross Up Method and Net Basis Method as a comparison. The analytical method used in this thesis research is a qualitative descriptive method. The results showed that using the Net Basis Method increased the company's profitability by 10.81% compared to using the Gross Up Method with a value of 10.7%.

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Measurement: Jurnal Akuntansi

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