关于基本开发乘客的基本网络方法开发和成长分析分析(PT.HI案例研究)

I. Halimah
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HI, in this case the data analyzed is in 2011, 2012 and 2013.Data 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 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, 2012 and 2013. 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引用次数: 0

摘要

本研究的目的是分析净额法和总额法在计算第21条所得税时的应用比较,找出哪种方法最有效地节省了PT的企业所得税费用(机构所欠PPh)。HI,在这种情况下,分析的数据是2011年,2012年和2013年。本研究中使用的数据收集方法是通过记录和观察三年(即2011年至2013年)的数据获得的二次数据。本研究使用的分析方法是定性方法的描述性分析,即使用文件或缓慢的研究,数据源从一次和二次数据中获得,主要数据是直接从公司获得的数据,即公司的总体描述、所得税第21条公司的数据计算以及2011年、2012年和2013年的损益财务报告数据。而二级数据是由公司处理的数据,用作研究人员的材料。本研究结果表明,在计算第21条所得税时,净基本法和毛额法之间存在差异,其中,如果使用毛额法,则应缴纳的较高所得税在2011年达到15236870卢比,2012年达到19573460卢比,2013年达到21116470卢比,-但在这种情况下,最有效的计算所得税的方法——第21条关于所得税的计算——是由法人团体使用毛额法欠下的,因为通过使用毛额PPh法,第21条应付款可以在财务报表中融资(未修正),虽然第21条应纳税所得税的净基本方法进行了正修正,使公司所得税负担大于使用加总法,并且计算结果的比较表明,加总法确实对公司所得税产生了效率,公司在2011年可以节省25993196卢比的所得税,-2012年为34605170印尼盾,2013年为37654003印尼盾。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)
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. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data 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 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, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       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. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.
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