STRATEGY FOR SAVING PAYMENT OF ITS ARTICLE 21 THROUGH TAX PLANNING IN THE TIRTA BARIBIS DRINKING WATER PERUMDA BREBES DISTRICT

Abstract

The objectives of this research include: 1). To find out about the tax planning of Perumda Air Minum Tirta Baribis Brebes Regency in optimizing savings in paying PPh Article 21. 2). To find out which method, among the net method, gross method and gross up method, is the most effective in optimizing savings in paying PPh Article 21 at the Tirta Baribis Drinking Water Company, Brebes Regency. This research method uses a quantitative descriptive research type using a case study approach. Meanwhile, the data analysis technique used in this research is descriptive quantitative data analysis technique. Tax planning for Perumda Air Minum Tirta Baribis, Brebes Regency in optimizing savings in paying PPh Article 21, which has been used so far, is to use the net method, namely bearing the entire tax burden of its employees, with the hope that the employees of Perumda Air Minum Tirta Baribis, Brebes Regency will be more focused in working and achieving targets by The reward is getting an appropriate net salary without thinking about the tax burden that must be paid. Based on the research results, it is known that there is no tax efficiency if the company applies the net method because all this time the company has used the net method. If the company applies the gross method, there will be an efficiency in paying corporate income tax of 1.55%. If the company applies the gross up method, there will be an efficiency in paying corporate income tax of 3.16%, so it can be said that the gross up method is the most effective method used to optimize savings on paying PPh Article 21 at Perumda Air Minum Tirta Baribis, Brebes Regency.