Analisis Tax Planning untuk Efisiensi Pajak Penghasilan Pasal 21 (Studi Kasus pada CV LOKA KARYA LOGISTIK)

CV LOKA KARYA LOGISTIC has planned income tax article 21 as an effort to efficiently pay corporate income tax. Where, tax is one of the deductions from company income, therefore the company needs a way so that the company can save the tax burden paid by using Tax Planning. This study aims to determine the application of the Gross Up Method calculation to calculate the payment of income tax article 21 which is then compared with the calculation currently used by the company, namely the Net Method. This type of research is comparative qualitative. The data used in this study are primary data and secondary data obtained directly from company informants which are then processed again by researchers. The results in this study using the Gross Up Method, the company can pay a smaller tax burden than using the Net Method for paying income tax article 21