ANALISIS PERBANDINGAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 NET METHOD DAN GROSS UP METHOD TERHADAP NET PROFIT MARGIN PT. CAKRAWALA ANGKASA

Abstrak

This study aims to determine whether or not there are significant differences in the assessment of the level of profitability of the company by applying the Gross Up method as a comparison of the calculation of PPh 21 with the Net method. The research method used is descriptive analysis method with a case study approach. From the results of PPh 21 calculation using the Gross Up method, the expenses that can be deducted in the calculation of corporate taxable income are greater than applying the Net method. The results of the tests show that there are no significant differences between applying the Gross Up method and Net method. The author suspects that this can also be caused by various limitations during the study

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