PERHITUNGAN PAJAK TERUTANG (PPh PASAL 21) DENGAN METODE NET, GROSS DAN GROSS UP TERHADAP TAKE HOME PAY KARYAWAN PT.X

Abstract

This study aims to determine whether the independent variables Net, Gross and Gross UpMethod partially influence the dependent variable Take Home Pay on PT.X employees byconsidering the welfare aspects for employees as well as the company simultaneously. The dataanalysis method used is comparative descriptive with validation using simple linear regressionand hypothesis testing. The data in this study are salary data of PT.X employees within 3 yearsfrom 2016-2018.The results of this study that each independent variable influences the dependent variablewith the same significance of 0,000. While the coefficient of determination obtained is 0.964 forthe Net Method and the addition of Rp.1 each for 4.973. with a greater loss to the companybecause it bears an undeductable tax burden, 0.945 for the Gross Method and an addition of Rp.1each for 3,973 . with a lack of welfare for employees who bear their tax burden personally and0.956 for the Gross Up Method and additions to Rp.1, respectively 3,720. which has a win-winvalue because the company provides welfare for employees by not charging the company.Based on this research, the researcher suggests that companies should evaluate the taxbenefits provided and determine the methods that are really good for the state of the company,either the Net Method or the Gross Up Method. For further researchers should be able to see thepercentage of influence in order to produce a more concrete value.Keywords : Debt Tax, Income Tax Article 21, Take Home Pay, Net Method, Gross Method, GrossUp Method, Tax Allowances