ANALISIS PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI YANG MENERIMA SANTUNAN HARI TUA DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PERUSAHAAN (Studi Kasus Pada Pabrik Gula Pesantren Baru Kediri)

Abstract

ABSTRACT

Old Age Benefits (SHT) is one of the employee benefits program. The provision of this SHT will affect the expenses, tax burden and company profits. The purpose of this study was to determine the Calculation of Income Tax of Individuals Who Receive Old Age Benefits and Its Effect on the Company's Profit and Loss Statement. The source of data in this study is primary data. The type of data used is quantitative descriptive with data collection techniques through interviews and documentation. The variables used in this research are personal income tax who receive SHT and the company's profit and loss. The analytical technique used is the calculation of SHT and the final PPh 21 rate of PP No. 68 of 2009. Based on the results of the analysis of SHT calculations using a 100% salary rate, the expense burden is higher than the 2.5% salary rate so that the profits and expenses received will decrease. However, if you use a 2.5% salary rate, the expenses will be less than the 100% salary rate so that the profits and expenses received increase. From the results of the comparison of the company's profit and loss calculation using a 2.5% salary rate in 2020 it earned a profit of Rp 54,352,545 and in 2021 it earned a profit of Rp 55,790,144,781, compared to using a 100% salary rate in 2020 it earned a profit of Rp 50,777,856,445 and in 2021 earned a profit of Rp 49,757,831,942.

Keywords: PPh, SHT, Profit/Loss Statement