Matches in SemOpenAlex for { <https://semopenalex.org/work/W2991360239> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W2991360239 abstract "Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489." @default.
- W2991360239 created "2019-12-05" @default.
- W2991360239 creator A5008291534 @default.
- W2991360239 creator A5021413341 @default.
- W2991360239 creator A5036328628 @default.
- W2991360239 date "2019-10-22" @default.
- W2991360239 modified "2023-10-16" @default.
- W2991360239 title "ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO" @default.
- W2991360239 doi "https://doi.org/10.32400/gc.14.3.26013.2019" @default.
- W2991360239 hasPublicationYear "2019" @default.
- W2991360239 type Work @default.
- W2991360239 sameAs 2991360239 @default.
- W2991360239 citedByCount "0" @default.
- W2991360239 crossrefType "journal-article" @default.
- W2991360239 hasAuthorship W2991360239A5008291534 @default.
- W2991360239 hasAuthorship W2991360239A5021413341 @default.
- W2991360239 hasAuthorship W2991360239A5036328628 @default.
- W2991360239 hasBestOaLocation W29913602391 @default.
- W2991360239 hasConcept C100001284 @default.
- W2991360239 hasConcept C10138342 @default.
- W2991360239 hasConcept C121955636 @default.
- W2991360239 hasConcept C144133560 @default.
- W2991360239 hasConcept C145097563 @default.
- W2991360239 hasConcept C162324750 @default.
- W2991360239 hasConcept C165786947 @default.
- W2991360239 hasConcept C21547014 @default.
- W2991360239 hasConcept C2779268580 @default.
- W2991360239 hasConcept C2989421709 @default.
- W2991360239 hasConcept C2992476531 @default.
- W2991360239 hasConcept C51303962 @default.
- W2991360239 hasConcept C514942387 @default.
- W2991360239 hasConceptScore W2991360239C100001284 @default.
- W2991360239 hasConceptScore W2991360239C10138342 @default.
- W2991360239 hasConceptScore W2991360239C121955636 @default.
- W2991360239 hasConceptScore W2991360239C144133560 @default.
- W2991360239 hasConceptScore W2991360239C145097563 @default.
- W2991360239 hasConceptScore W2991360239C162324750 @default.
- W2991360239 hasConceptScore W2991360239C165786947 @default.
- W2991360239 hasConceptScore W2991360239C21547014 @default.
- W2991360239 hasConceptScore W2991360239C2779268580 @default.
- W2991360239 hasConceptScore W2991360239C2989421709 @default.
- W2991360239 hasConceptScore W2991360239C2992476531 @default.
- W2991360239 hasConceptScore W2991360239C51303962 @default.
- W2991360239 hasConceptScore W2991360239C514942387 @default.
- W2991360239 hasLocation W29913602391 @default.
- W2991360239 hasOpenAccess W2991360239 @default.
- W2991360239 hasPrimaryLocation W29913602391 @default.
- W2991360239 hasRelatedWork W11156244 @default.
- W2991360239 hasRelatedWork W15971778 @default.
- W2991360239 hasRelatedWork W1697011 @default.
- W2991360239 hasRelatedWork W22391938 @default.
- W2991360239 hasRelatedWork W23992315 @default.
- W2991360239 hasRelatedWork W35249197 @default.
- W2991360239 hasRelatedWork W36887042 @default.
- W2991360239 hasRelatedWork W50443346 @default.
- W2991360239 hasRelatedWork W11921581 @default.
- W2991360239 hasRelatedWork W41129828 @default.
- W2991360239 isParatext "false" @default.
- W2991360239 isRetracted "false" @default.
- W2991360239 magId "2991360239" @default.
- W2991360239 workType "article" @default.