Data has been collected and then analyzed to find out various calculations, namely the net method, gross method, and gross-up method. Results show that the calculation of the Gross-Up Income Tax Method article 21 for employees according to PSAK 46 to minimize Corporate Inc...
This study aims to determine the efficiency of Company Income Tax through tax planning on Income Tax Article 21, using the net method and the gross up method based on Law Number 36 of 2008. The type of this research is replication with the differences in object and time of research. This...