PENGARUH PENERAPAN METODE GROSS-UP TERHADAP PERHITUNGAN PPH PASAL 21 DI KANTOR POS WONOGIRI

Abstract

Gross Up method is one way that a company to reduce the tax debt to the government. The purpose of this study is to determine the effect of Gross Up Method on the calculation of Article 21 Income Tax at PT. Pos Indonesia (Persero) Wonogiri 57600. The results of the discussion stated the difference of the amount of tax payable according to the company using the Gross Up Method. Gross Up method itself is a method where the company provides tax allowances to employees in accordance with the amount of tax payable employees. The type of this research is quantitative descriptive research with research method which conducted is Linear Sedrhana Regression Analysis, Simple Correlation Analysis and Test t. Based on statistical analysis using SPSS v.23, the following results are obtained; The partial correlation of partial Gross Up Method to the Calculation of Income Tax Article 21 is r = 1,000. The value of r indicates that the influence of Gross Up Method on the calculation of income tax article 21 is very influential. The t test obtained (198009617,243> 2,002) thus falls on the acceptance of Ha. This means that there is a significant influence between the influence of Gross Up Method on the Calculation of Income Tax Article 21.