PENGELOLAAN PAJAK PPH 21 DENGAN METODE GROSS UP DALAM UPAYA PENINGKATAN PROFITABILITAS UKM

Susan Rachmawati, Susi Susilowati

Abstract


Tax is one source of state revenues to pay for countries in the form of the state and regional budgets . Subject to taxation can be individual and company or agency while tax object of them income or salary , luxury goods , land and others . In this research will be discussed of methods of gross up that is one of the methods used in the calculation of income tax 21 and how a method of gross up can minimize expenditure or the payment of tax imposed on small and medium enterprises(UMKM) so can increase profitability small and medium enterprises (UMKM).

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