Analisis Penerapan Perencanaan Pajak Pph 21 sebagai Upaya Penghematan Beban Pajak Penghasilan Badan (Studi Kasus pada PT Z)

PT Z as a profit-oriented organization has the main goal to earn profit optimally, but the higher profits will also cause the higher income tax to be paid. This led the company to make efforts to saving income tax expense to be paid. The type of this research is descriptive analytical with data collection technique using documentation. The research focus is Tax Planning through the three alternatives with four methods of calculating Income Tax Article 21 and the impact of Tax Planning implementation as an effort to saving Income Tax expense of PT Z. The result shows that the implementation of tax planning using Gross Up Method is most appropriate for PT Z. Application of Gross Up Method successfully proved in reducing Income Tax to Rp 1,621,953,267, - or able to saving Income Tax Expense of Rp 62,876,413, -. In addition, the implementation of Gross Up Method also resulted in the company's commercial profit after tax increased to Rp 4,966,510,162, - or an increase in profit of Rp 29,988,633, -