PENGARUH METODE GROSS-UP UNUTK MENENTUKAN BESARNYA PAJAK PENGHASILAN PASAL 21 BADAN TERHADAP EFISIENSI PEMBAYARAN PAJAK

Megawati, Santi (2007) PENGARUH METODE GROSS-UP UNUTK MENENTUKAN BESARNYA PAJAK PENGHASILAN PASAL 21 BADAN TERHADAP EFISIENSI PEMBAYARAN PAJAK. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

In a condition this time, taxpayer it is of course wish paid Iease can as low as possible on condition that do not impinge Taxation rules and regulations. With Method Gross of Up required by this of WP to calculation of PPh Section 21, because this method of hapend before calculation of PPh Section 21 Owe. This research is conducted as a mean to know execution of Method Gross of Up in determining the level of Iease in the case of Iease subsidy. PPh Section 21 Body here personate cutter, participant and rapporteur of Iease of production accepted by jobholder and to know to efficiency payment of Iease at Perusahaan Daerah Air Minum ( PDAM) Kota Bandung. Method which is used in this research is Descriptive Method of Analysis having the character of is Quantitative, that is an method giving picture concerning occurence or data pursuant to fact exist in company. Data collecting conducted with research of field, interview, observation, documentation and also research of bibliography. Execution Of Method Gross of Up to determine the level of PPh Section 21 Body at PDAM have is adequate, but in the case of efficiency payment of Iease still is downhill. Hypothesis conducted by writer is if thitung > t tables of hence H0 refused and accepted H1. So that in fact of Method Gross of Up have an effect on to efficiency payment of Iease. This matter is supported by result of statistic showing rs = - 0,26607 with the meaning contrary and according to criterion of Guilford the relation is small relation or not sliver and thitung = - 479 showing H1 accepted.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11046

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