ANALISIS PENERAPAN PENGGUNAAN METODE GROSS UP DAN METODE MIXED DALAM PERHITUNGAN PAJAK PPH PASAL 21 KARYAWAN (STUDI KASUS PADA PT. CAHAYA BINTANG SEJATI)

This research is aimed to determine the implementation of gross up method and mixed method in calculating income tax article 21 at PT. Cahaya Bintang Sejati as an alternative for calculating income tax article 21. This is a descriptive research using quantitative data analysis. The techniques used to collect the data were documentation and interview. The findings show that the calculation using the gross up method is more profitable both for the employees and the company compared to the mixed method. This is because the income earned by an employee will increase without having to rethink about income tax article 21 withholding. As a result, it will increase motivation of the employees at work because their income looks bigger. For the companies, tax allowance given to the employees can be deducted (deductible expenses) or deduction for the income given by the company.