Al-Anwar, Maret 2017, hlm. 1-12 Vol. 1. No.

ANALYSIS OF THE APPLICATION OF GROSS UP METHOD IN CALCULATION OF PPH 21 AS ONE

OF THE TAX PLANNING STRATEGY IN SPPBE PT. TRIJAYA ADYMIX JOMBANG
Risa Mayasari*

ABSTRACT

Each company is trying to maximize the welfare of the company to make a profit as desired. For the
pursuit of maximum profit, the company made various efforts. One such effort is to save taxes through income
tax calculation pasal21 employees using such Calculation Method Net Basis Method in which the employee's tax
withholding paid by the Company and Gross Up Method which is a tax cut in which the company provides tax
allowances pph article 21 employees. The use of this method in addition to maximizing the company's profit is
also meant to motivate employees to be more productive.
This study aims to determine differences in the size of the tax burden of companies prior to the
application of methods of gross-up and after the application of the calculation methods gross up with salaries
cut by Income Tax Article 21. The research method used is descriptive quantitative method. Data collection
techniques used are secondary data is by collecting documents such as payroll and income statement.
The results showed that the magnitude of the burden of corporate tax before the application of the
method amounted to gross up Rp.608,138,257 While the magnitude of the corporate tax burden after the
application of the gross-up method for Rp.605,567,796. And there is a difference of Rp.2,570,457. It concluded
that the application of the gross-up method is very profitable enterprise because it provides efficiencies or
savings tax burden greater than without using the gross-up.

Keyword: Income Tax Article 21, Tax Planning, Gross Up Method

PRELIMINARY

The problem of the Indonesian state after independence is how to develop, grow and develop the country
to a better level. Where development, growth and development requires a lot of funds to achieve the desired
target. This, of course, must be balanced with funds from various sources. The sources of state revenue can be
grouped into revenues from sectors: taxes, natural wealth, customs and excise, levies, fees, donations, profits
from State-Owned Enterprises and other sources. (Erly Suandy, 20011: 2). However, from the many state
revenues, the taxation sector contributed the most.

Once the magnitude of the role of the taxation sector in supporting state revenue, it takes public
awareness as taxpayers, both individual taxpayers and business entities about the importance of taxes for the life
of the nation and state. Economic tax is the transfer of resources from companies to the public sector (Sinon:
2014). Therefore, the community is expected to take an active role in contributing to increasing state revenues in
accordance with their abilities. The highest growth was recorded by Article 25/29 Individual Income Tax,
namely 27.63%, or Rp. 4.225 trillion compared to the same period in 2014 amounting to Rp3.310 trillion.

With this performance, income from Income Tax Article 25/29 Individuals has reached 81.03% of the
target set in 2015. This high growth was triggered by the high repayment of Underpayment Tax Assessment
(SKPKB) fruit from the success of the deterrent effect law enforcement especially foreign prevention and
taxpayer gijzeling. The next high growth from Article 21 Income Tax is 11.78%, or as much as Rp 79.669
trillion compared to the same period in 2014 amounting to Rp 71.294 trillion. This high growth was partly due to
the increase in the Provincial Minimum Wage (UMP). This growth is thankful in the midst of the government's
policy of raising the limit of Non-Taxable Income (PTKP) to Rp 3 million per month and coming into force for
the 2015 tax year in accordance with Minister of Finance Regulation No. 122 / PMK.03 / 2015. Until now the
largest amount of revenue obtained from taxes including income tax or PPH 21.

Tabel 1.1 : The composition of SPPBE employees at PT. Trijaya Adymix-Jombang.

Type
Realization of s.d. August 31st
No ∆%
2014-
Tax
2014 2015
2015

(1) (2) (6) (7) (8)=(7-6):6

PPh
1 71.294,88 79.696,40 11,78
Source: primary data for212016
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Based on table 1.1, it can be seen that tax collection can be forced. If the tax debt is not paid, the debt can
be collected using force, such as forced letters and confiscation. Therefore, tax collection must be realized both
individuals and companies. On the other hand the government requires taxes to develop the country but on the
other hand the company considers that taxes are a burden that reduces corporate profits. Reduced profits due to
taxes, many businesses avoid. Because with reduced profits the company's goals are not fulfilled. The goal of
most companies is to maximize profits. Profit is the difference between the amount received from customers for
goods or services produced with the amount spent to buy natural resources or other expenses in producing the
goods or services (Zain, 2005). Thus, the company will increase revenue and reduce expenses to a minimum
including tax, which is an expense that must be paid by the company because the obligation to pay taxes cannot
be avoided by the obligation.

Tax Planning for Article 21 of Income Tax that is used in order to streamline corporate tax burden, one of
which is to use the gross up method. According to Hussin (2013) the gross up method is the provision of tax
allowances where the tax allowance is equal to the amount of PPh article 21 owed. If the employee is provided
with a tax allowance then the benefit is the income of the employee concerned and added to the income
received. Although the income of the employee concerned seems to be greater due to the addition of tax
benefits, on the other hand, the company benefits because of Article 21 Income Tax which can be used as a
deductible expense, thus creating tax efficiency. In addition, by using the gross up method, employees will feel
satisfied because Article 21 Income Tax is borne entirely by the company so that employees will feel more cared
for and able to increase employee motivation. Tax planning is the first step in tax management carried out by the
Company to minimize the corporate tax burden. Corporate Income Tax according to Mardiasmo (2008) is a tax
that is imposed on a group of people or capital that is a good entity that does business or does not do business
which includes Limited Liability Companies (PT), Limited Liability Companies (CV), other companies, State-
Owned Enterprises ( BUMN), or Regionally Owned Enterprises (BUMD), by name and in any form, firm,
partnership, cooperative, pension fund, partnership, association, foundation, mass organization, social political
organization, or Other organizations, institutions and other forms of agency including collective investment
contracts and permanent establishments (BUT). The company always wants minimum tax payments without
violating applicable tax regulations. In order for tax planning to be carried out, collection and research of tax
regulations is carried out, with the aim of selecting the types of tax saving measures to be carried out. Generally
the emphasis of tax planning is to minimize tax payable.

According to Chairil Anwar Pohan (2011: 91) tax planning for Article 21 Income Tax can at least be
done by choosing the calculation of Article 21 Income Tax. There are three methods that can be chosen by
companies in calculating Article 21 Income Tax, namely:

1. Gross Method (Article 21 Income Tax is borne by Employees) Is a method of withholding tax in which
employees bear their own income tax amount, which is usually deducted directly from the salary of the
employee concerned.

2. Net Method (Article 21 Income Tax borne by the Company) Is a method of withholding tax in which the
company bears the employee tax.

3. Gross-Up Method (Tax benefits that are grossed up) Is a method of withholding tax in which the company
provides tax benefits in the same amount as the amount of tax that will be deducted from employees.

Choosing one of the calculations above is expected to help the company to minimize taxes in a legal
manner and in accordance with applicable regulations and also help the company to prosper its employees and
obtain greater profits.

The purpose of tax planning is to engineer the tax burden to be paid as low as possible by utilizing
exceptions in the provisions of tax legislation and permitted reductions, then it is essentially economic to try to
maximize
after tax return (Irmadariyani, 2014).

In connection with the background above, it encourages writers to make paper in the form of a thesis with
a title

"ANALYSIS OF THE APPLICATION OF GROSS UP METHOD IN CALCULATION OF PPH 21 AS ONE OF

TAX PLANNING STRATEGIES".

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 Al-Anwar, Maret 2017, hlm. 3-12 Vol. 1. No. 1

THEORETICAL BASIS

Article 21 Income Tax

The term tax according to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6
of 1983 concerning General Provisions and Tax Procedures in article 1 paragraph 1 reads tax is the contribution
of the taxpayer to the country owed by an individual or entity is forced based on the law, with no direct reward
and used for the needs of the state for the greatest prosperity of the people.

Income tax article 21 (hereinafter abbreviated to PPh article 21) is income tax that is imposed on income
in the form of salary, wages, honorarium, allowances, and other payments of any name in connection with work,
services, or activities carried out by individual taxpayers in country. As long as it is not final, it can be credited
by the domestic taxpayer to income tax payable at the end of the tax year concerned.

According to Mardiasmo in his book "Taxation" defines Income Tax Article 21 is as follows: "Income
Tax Article 21, is the tax levied on income of individual domestic taxpayers in the form of salaries, wages,
honoriums, benefits, and other payments with any name in connection with the work or position, services and
activities stated in article 21 of the Income Tax Act. "

Rates Article 17 paragraph (1) letter a of Law Number 36 Year 2008, with the following conditions:

Table 2.2 Rates for the Layer of Taxable Income

Rates
Taxable income layer
Tax
Rp.0 s.d Rp.50.000.000 5%
Above Rp.50.000.000 s.d
15%
Rp.250.000.000
Above Rp.250.000.000 s.d
25%
Rp.500.000.000
Above Rp.500.000.000 30%
Source: Mardiasmo;(178)

Non-taxable income is regulated in

PMK Number 122 / PMK.010 / 2015 is given for:

1. Rp36,000,000, - for Personal WP
2. Rp. 3,000,000 for WP Married
3. Rp36,000,000 for wives whose income is combined with the husband's income, provided that:

a. The wife's income is not solely received or obtained from one employer tax has been deducted
based on the provisions in Article 21 of Income Tax Law, and
b. The wife's work has nothing to do with the business or free work of her husband or other family
members.

4. Rp. 3,000,000, - in addition to each family member and family semenda in a straight line and
adopted children who are fully dependent, at most 3 people.

Tax savings will always adhere to the "the least and least" system of paying as little as possible
and at the last time according to statutory provisions. In terms of Corporate Income Tax (Corporate
Income Tax), there are strategies that can be used to save / make efficient the Corporate Income Tax
burden. Among others are

1. The choice of an alternative accounting basis, from this side the use of an accrual basis will be
more profitable in terms of tax efficiency.
2. Management of transactions related to providing employee welfare.

Gross up method is a method of tax planning in connection with the determination of the
amount of permanent employee tax benefits. With the application of this method, the amount of the
benefits added to the income of permanent employees will be the same as the amount of Article 21
Income tax owed by permanent employees, so that there will be no significant difference between the
amount of tax allowance and the amount of tax payable, where the difference is will be borne by the
company or even the employee concerned.
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Table 2.4 Layers of the Gross Up Method

Lapisan 1 PKP Rp. 0 s/d Rp. 50.000.000

Pajak = { PKP X 5%} / 0,95

Lapisan 2 PKP diatasRp.50.000.000 s/d Rp.250.000.000

Pajak= {(PKPX 15%}- 5juta)}/ 0,85

Lapisan 3 PKP diatas Rp.250.000.000 s/d Rp.500.000.000

Pajak= {(PKPX 25%}- 30juta)}/ 0,75

Lapisan 4 PKP diatas Rp.500.000.000

Pajak= {(PKPX 35%}- 55juta)}/ 0,85

Source: Mahmud (2015)

According to Article 9 paragraph (1) letter (h) it is stated that "Income tax burden is load that cannot be
deducted in company PKP calculation ". Besides that, tax income is borne by the employer is in kind or
enjoyment received employee and is not income for employees who must not be deducted as expenses in the
calculation of taxable income company. The gross up method allows results
calculation of the amount of tax allowance provided the same as the tax allowance owed, so the company will
not experience difficulties in calculation of employee tax benefits because it is not there will be a difference
between allowances and taxes the employee is owed by the giver work.

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Formulation of the problem

Based on the background stated above, then the problem formulation in this study is

1. How to apply gross up method in calculation of the tax allowance for income tax 21 companies against the
amount of tax payable?
2. Is there a difference between the gross up method with a net basis at PT. SPPBE Trijaya Adymix-Jombang?

RESEARCH METHODS
Research Types and Data Sources
Research data used in this research is:
1. Secondary data.
Secondary data is data obtained indirectly, in the form of existing information its relationship with research in
nature complete and support primary data. In this research, secondary data obtained from observation of data
sources. Observation is observation and systematic recording of symptoms the symptoms studied. Observation
becomes one data collection techniques if appropriate research objectives, planned and recorded in a manner
systematic and reliability can be controlled. Data secondary comes from indirect sources giving data to data
collectors, for example through other people or through documents (Sugiyono, 2012: 225). Secondary data,
namely by taking other supporting data by using financial statement documents and employee salary reports
SPPPBE PT TRIJAYA ADYMIX - JOMBANG

Research sites
The research location used in taking the object of this research is SPPBE PT. Trijaya Adymix-Jombang, namely
filling stations and transportation of 3 kg subsidized LPG bulk located at Jalan Raya Desa Tejo Km 68 District
Mojoagung Jombang Regency. The fields his business is transportation.

Research Object
The objects in this study are thingsinvestigated by researchers, while in the activity research. The object of
research is application gross up method in calculating pph 21 as one tax planning strategy. this research the data
obtained will be analyzed for know how the influence caused by providing tax benefits with use the gross up
method in the calculation income tax article 21 to employees against the level of profitability that will be
experienced by SPPBE
PT. Trijaya Adymix in the 2015 period.

Data Collection Procedure intended for Research that is collect primary data that will be used to answer the
research problem with use activities in the form of:

a. Interview
Represents the collection of data obtained by doing direct question and answer with resource persons deemed
competent and will provide accurate data and right.

Al-Anwar, Maret 2017, hlm. 5-11 Vol. 1. No. 1

b. Observation
Is a direct research on research object in order to obtain data and information needed. Data analysis technique
data used in Method of analysis This research is a descriptive analysis method
quantitative. The steps are:

1. Collecting data - data used in doing tax planning. For example, the income statement statement, and
employee payroll.
2. Determine the Income Tax before holding tax planning.
3. Analyzing various forms Possible tax planning alternatives applied by the company.
4. Do the tax calculation income after planning tax.
5. Comparing Tax calculation results Income before planning Tax and after, what is Planning The tax
applied is really capable minimize the Corporate Income Tax must be paid by the company.
6. Test the difference between the net basis and the gross up method.
RESULTS AND DISCUSSION
PT. Trijaya Adymix is a limited liability company. Initially in the form of a CV, it was established in 1996. In 2003
it was in the form of a Company with the intention of providing employment services in the field of Construction
Services, Public Trade and suppliers specializing in Road Construction (Hot Mix) and Concrete Construction
(Ready Mix) and broken stone sales.

The company's vision is to become a company with competitive products and services in the national and
global markets. Its mission is to make products quality products, and provide timely services.

In 2010 PT. Trijaya Adymix expands its business fields in the field of LPG filling and transportation
services. Established a company called SPPBE PT. Trijaya Adymix addressing Jalan Raya Desa Tejo km 68
Mojoagung Jombang. The company's line of business is government subsidized LPG bulk filling and
transportation services.

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As a colleague of PT. Pertamina (Persero) in the case of subsidized LPG gas distribution by obtaining
fees from the charging and transportation services it does.

This company serves LPG agents that are officially registered and appointed by PT. Pertamina (Persero).
Services for agents will get rewards in the form of a filling or filling fee whose value has been determined by
PT. Pertamina (Persero). And for transportation services, get transportation services or Transport Fee.

Table 4.1: Composition of SPPBE employees at PT. Trijaya Adymix-Jombang.

Pekerja Jml Ket
Kepala SPPBE / Manajer 1
Ka. Sie Produksi & Teknik 1
Ka. Sie Keuangan & Adm 1
Ka. Sub. Sie Teknik & K3LL 1
Pekerja Jml Ket
Ka. Sub Sie Transportasi 1
Ka. Sub Sie Produksi & QC 1
Ka. Sub Sie Keuangan 1
Ka. Sub Sie Personalia 1
Ka. Sub Sie Keamanan 1
Adm. Keuangan 1
Teknisi 1
Sopir 2
Operator 16 X shift
Anggota 4
Total 33
Source: primary data for 2016
In terms of the amount of revenue received by employees, they are differentiated based on their respective positions.
In general, the income received by employees every month includes:

1. Permanent employee policies include

a. The basic salary received by employees every month is the 2015 West Java Regency, which is 1,725,000 /
month.
b. Benefits in the form of money, consisting of:
Job benefits are given equally to 25 permanent employees, each of 56,000 / month.
Health benefits, given equally to 25 permanent employees, each amounting to 51,000 / month.
Holiday allowance (THR) of 1 month base salary, which is 1,725,000
Al-Anwar, Maret 2017, hlm. 6-11 Vol. 1. No. 1

- Uang tugas yang diberikan kepada

karyawan berdasarkan jabatan yaitu untuk
kpl.operasional 1.700.000, kpl
- Premi yang diberikan sama rata kepada 25
orang karyawan tetap, masing-masing
sebesar 100.000/bulan.
Berikut disajikan contoh slip gaji bulanan
karyawan SPPBE PT.TRIJAYA ADYMIX-
JOMBANG:
Table 4.4 Payroll slips for Operational K. per year SPPBE SLIP GAJI PER TAHUN 2015 SPPBE PT.TRIJAYA
ADYMIX

Nama : PT. Trijaya Adymix-Jombang.

Alamat : Jln. Tejo-Mojoagung-Jombang Telp. (0321) 497456
Jabatan : Kpl. Operasional
INCOME
Gaji Pokok 20,769,744
Uang Tugas 20,400,000
Tuj.Jabatan 672,000
Attaandance 1,200,000
BPJS/JPK 612,000
Tuj.pajak -
THR 1,730,812
Total Income 45,384,556
DEDUCTION
BPJS/JPK 612,000
Pinjaman -
PPH 21 390,200
Total Deduction 1,002,200
THP 44,382,356

Sumber data:data diolah tahun 2016

Tabel 4.6 Laporan Laba Rugi Sppbe PT.Trijaya Adymix-Jombang Per 31 Desember 2015.

4-
0000 Pendapatan Usaha
4-
1000 Filling Fee 2,985,789,362.00
Transport Fee 507,309,045.00

Total Pendapatan Usaha 3,493,098,407.00

Gross Profit 3,493,098,407.00
6-0000 BEBAN
6-1000 Beban Umum 156,729,700.00
6-1002 Biaya Sparepart Kendaraan 140,061,500.00
6-1003 Biaya Sparepart Mesin 125,859,715.00
6-1004 Biaya Bahan Bakar 1,860,000.00
6-1006 Biaya Perj Dinas 19,016,346.00
6-1007 Biaya BBM,Transport & Tol 338,960,000.00
6-1008 Biaya alat tulis kantor 2,882,000.00
6-1009 Biaya Copy,Cetak,pos,materai 3,603,840.00
6-1011 Biaya Konsumsi 24,534,500.00
6-1013 Biaya perawatan gedung 145,174,000.00
6-1014 PBB 16,898,180.00
6-1015 Biaya Perlengkapan Kantor 20,701,715.00
6-1016 Biaya Perlengkapan Lapangan 277,883,495.00
6-1017 Biaya Rek Listrik & Telepon 172,052,504.00
6-1019 Biaya Pajak & Retribusi 8,987,028.00
6-1021 Biaya Perijinan 402,450,000.00
6-1027 Sumbangan & Representasi 17,221,700.00
6-1028 Biaya Keamanan 2,200,000.00
6-1029 Biaya Lain-lain 44,112,000.00
6-1030 Biaya Perbaikan Peralatan 1,370,000.00
6-1031 Biaya Sal-cup 104,800,000.00
6-1032 Biaya Rubber Seal 33,000,000.00
6-1035 Biaya Tera Timbangan 6,500,000.00
6-1036 Pembelelian peralatan mekanik 232,500.00
Biaya Gaji Karyawan 781,814,099.00
-Biaya Asuransi 15,300,000.00
-Employment Expenses 16,800,000.00
Total BEBAN 2,881,004,822.00
Operating Profit 612,093,585.00

PENDAPATAN NON
8-0000
OPERASIONAL
Jasa Giro (bunga) 3,065,600.00
TOTAL PENDAPATAN NON
3,065,600.00
OPERASIONAL

9-0000 BEBAN NON OPERASIONAL

9-1000 Administrasi Bank 265,000.00
Pajak Bunga 613,121.00
TOTAL BEBAN NON
878,121.00
OPERASIONAL

Net Profit (Loss) 614,281,064.00

 Based on PT.Trijaya Adymix-Jombang's Sppbe income statement as of December 31, 2015, the company
is expected to be able to carry out policies that are needed to obtain maximum profit in the coming year. One
way is to do the tax planning payable, which is implementing tax obligations properly and correctly without
forgetting the economic aspects of the company in search of profit. In this chapter discusses income tax planning
with
(PPh) soArticle
conduct research21on
that it canincome
seentax
bearticle 21with
howincome tax company
much the calculation
hasmethods andsavings
made tax take the correlation
based to the Corporate
on the company's incomeIncome Tax
statement.
Tabel 4.7 PPh 21 employees are payable in 1 year based on the results of calculations implemented by PT.Trijaya
Adymix-Jombang Sppbe (in rupiah).
NO JABATAN STATUS PPH 21
1 K.a Operasional TK/0 390,200
2 K.a Teknik TK/0 356,000
3 K.a K3LL TK/0 321,800
4 K.a QC TK/0 287,600
5 K.a Keuangan TK/0 253,400
6 K.a administrasi TK/0 219,200
7 K.a Personalia TK/0 202,100
8 K.a Keamanan TK/0 185,000
9 Pengawas 1 TK/0 116,600
10 Pengawas 2 TK/0 116,600
Jumlah 2,448,500

The above shows the sample calculation of income tax 21 that is borne by employees for 1 year as of December 31,
2015. The sample also includes the provision of holiday allowances (THR). The following are examples of
calculation of Income Tax 21 that are borne by employees or using the net basis method for a period of 1 year with
samples of Operational Analysis and Supervisor 1 with TK / 0 status and do not yet have NPWP. , it can be seen
that the income of the Sppbe PT.Trijaya Adymix-Jombang employees for the Ka Operational net income for 1 year
is Rp. 42,503,328 and the total income tax is Rp. 390,200. Whereas the Supervisor 1 net income for 1 year is Rp.
37,943,328 and the total income tax is Rp. 116,600. After calculating the amount of Net salary that will be received
by the company employees, PT. Trijaya Sppbe

Adymix-Jombang calculates PPh 21 deductions and subsequently bears PPh 21 employees (Net Basis) in full. Thus,
the salary given to the sppbe employees of PT.Trijaya Adymix-Jombangdi was reduced by the amount of PPh 21
owed. In this case the company no longer incurs additional costs to bear employee taxes.

abel 4.10 PPh 21 employees are owed in 1 year based on the results of the calculation of the gross sppbe method of
PT.Trijaya Adymix-Jombang (in rupiah).
NO JABATAN STATUS PPH 21
1 K.a Operasional TK/0 413,785
2 K.a Teknik TK/0 377,518
3 K.a K3LL TK/0 341,251
4 K.a QC TK/0 304,984
5 K.a Keuangan TK/0 268,717
6 K.a administrasi TK/0 232,449
7 K.a Personalia TK/0 214,316
8 K.a Keamanan TK/0 196,182
9 Pengawas 1 TK/0 123,610
10 Pengawas 2 TK/0 123,610
Jumlah 2,596,422

Based on the calculation of Income Tax Article 21 using the gross up method to the position of
Operational and Supervisor 1 K. above, it can be seen the amount of income of employees of PT. Trijaya
Adymix-Jombang for K.a Net operating income for 1 year is Rp. 42,896,424 and the total income tax is Rp.
413,785. Whereas the Supervisor 1 net income for 1 year is Rp. 38,060,793 and the total income tax is Rp.
123,648. In the gross up method of PT. Trijaya Adymix-Jombang carries out tax deductions where the company
provides tax benefits in the same amount as the total income tax article 21 owed. These tax benefits can be
recognized as costs incurred by the company, which added tax costs can reduce company profits and corporate
tax that is borne by smaller companies.
 In this method the company must add an expenditure of Rp. 2,596,421 for tax payments. Based on the
results of this study indicate that tax planning with the gross up method provides a positive value that is to
provide benefits for employees, companies and countries. For employees of PT. Trijaya Adymix-Jombang
greatly benefits because the application of the gross up method provides greater revenue. There is no Article 21
income tax due which must be deducted from monthly income because the company has provided tax benefits.
In addition, the difference in the tax paid results in a higher take home pay. This is caused by Article 21 of the
Income Tax that is borne by the company, including as a form of enjoyment.,

as referred to in Article 4 paragraph (3) letter d, which reads as follows.

Excluded from the tax object are: compensation or compensation in connection with work or services received or
obtained in kind and / or enjoyment from the Taxpayer or the Government, except those granted by non-taxpayers,
taxpayers who are subject to final tax or taxpayers who use the deemedprofit as referred to in Article

15. And Article 9 paragraph (1) letter e which reads: To determine the amount of taxable income for domestic
taxpayers and permanent establishments may not be deducted: compensation or compensation in connection with
work or services provided in kind and enjoyment, except for the provision food and drink for all employees as well
as in certain areas and relating to the implementation of work which is regulated by compensation or compensation
in kind and in accordance with or based on the Minister of Finance Regulation. And also arranged in Kep. Director
General of Tax No. 31 / PJ. / 2009 Article 8 paragraph 2 confirms that the Income Tax that is borne by the
employer, including those borne by the government, is income in the form of enjoyment. So that it is not financially
charged and commercially charged.
Tax planning to be carried out by PT. Trijaya Adymix-Jombang is in the form of providing benefits in the form of
tax benefits which are certainly very beneficial in terms of its employees. For companies from a commercial
perspective, by applying income tax article 21 on a gross basis,
looks burdensome to the company because of the increase in employee income due to the provision of tax benefits
so it looks like a waste. However, it will benefit greatly from the fiscal side because the Income Tax Article 21 can
be used as a cost of deduction from taxable income so that the profit before tax becomes smaller, that is, decreases
by, and then the tax burden will be smaller. Even the decrease in corporate tax burden is greater than the increase in
income tax article 21, resulting in greater efficiency or savings in tax burden. Furthermore, the state will not be
disadvantaged because the application of the tax gross up method paid by the company will be greater than the
previous one. The following will show the differences in income tax article 21 before tax planning and after tax
planning at PT. Trijaya Adymix-Jombang.
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Al-Anwar, Maret 2017, hlm. 8-10 Vol. 1. No. 1

Tabel 4.13 Comparison of PPh 21 before tax planning and after tax planning.
Take Home Take Home
No Jabatan Paynet basis Pay gross up
1 K.a Operasional 44,382,356 44,772,556
2 K.a Teknik 43,816,556 44,172,556
3 K.a K3LL 43,250,756 43,572,556
4 K.a QC 42,684,956 42,972,556
5 K.a Keuangan 42,119,156 42,372,556
6 K.a administrasi 41,553,356 41,772,556
7 K.a Personalia 41,270,456 41,472,556
8 K.a Keamanan 40,987,556 41,172,556
9 Pengawas 1 39,855,956 39,972,556
10 Pengawas 2 39,855,956 39,972,556
Jumlah 419,777,062 422,225,560

From the above table, it is analyzed that before planning PPh 21 tax or using a net basis as an example, a
K. Operational employee must pay a tax of Rp.390,000 and a down payment of Rp. 44,382,256, while for
Supervisor 1 employees must pay a tax of Rp.116,600 and a paycheck below Rp. 39,855,956. Seen after tax
planning using the gross up method by providing tax benefits, even though the income tax to be paid by
employees goes up. Income under return by employees of K. Operational increased by Rp. 390,000 so that the
amount under return of Rp. 44,772,556. For income below return by Supervisor 1 employees, an increase of Rp.
116,600 so the amount under return is Rp. 39,972,556.

From the application of the two alternative methods of calculating Article 21 of Income Tax on the
Income Statement of PT. Trijaya Adymix-Jombang obtained, the conclusion that the most appropriate
alternative for PT. Trijaya Adymix-Jombang is to provide tax benefits by using the Gross Up method.
 To clarify the differences before and after the implementation of tax planning in an effort to minimize
corporate tax expenditure, below is a statement of income before tax planning used by SPPBE PT. Trijaya
Adymix-Jombang.
Tabel 4.14 Income Statement before PT SPPBE tax planning. Trijaya Adymix-Jombang.
No Uraian Metode net basic
1 pendapatan usaha 3,493,098,407
2 total beban 2,881,004,822
3 laba kotor 612,093,585
pendapatan non
4 3,065,600
operasional
5 beban non operasional 878,121
laba bersih sebelum
6 614,281,064
pajak
7 laba bersih setelah pajak 608,138,253

Dalam hal perhitungan Pajak Penghasilan

(PPh) Badan, SPPBE PT.Trijaya Adymix-Jombang
menggunakan tarif sebagai berikut:
PPh Badan
1%x Net Profit Loss
1%x 614.281.064
6.142.810
Jadi Pajak Penghasilan Badan SPPBE
PT.Trijaya Adymix-Jombang amounting to Rp.6,142,810. Because the 21 employee income tax is not the
responsibility of the company, it is not included as an additional positive correction in the calculation of corporate
income tax.

To clarify the differences after the implementation of tax planning in an effort to minimize corporate tax
expenditures, below is a statement of income after tax planning used by SPPBE PT.Trijaya Adymix-Jombang.

Tabel 4.15 Income Statement after planning

pajak SPPBE PT.Trijaya Adymix-
Jombang
Metode gross
No Uraian
up
1 pendapatan usaha 3,493,098,407
2 total beban 2,883,601,243
3 laba kotor 609,497,164
4 pendapatan non operasional 3,065,600
5 beban non operasional 878,121
6 laba bersih sebelum pajak 611,684,643
7 laba bersih setelah pajak 605,567,796

In the final calculation of the company's profits, it appears that the application of tax planning through the
calculation of Income Tax Article 21 uses the Gross Up method of calculating income tax borne by the company by
providing tax benefits and income tax
by calculating the salary with the gross up method will be greater.

Based on the data obtained, it can be analyzed that, SPPBE PT. Trijaya Adymix Jombang applies the method of
calculating employee income tax using the net basis method, in this case the writer will provide a tax planning
strategy using the gross up method. The author will calculate the salary to be paid using the gross up method
calculation without reducing the salary taken home (Take Home Pay). In this calculation the company will calculate
the tax from the base salary plus the income tax first, then add the benefits after the total salary plus benefits are
known then the company will deduct the income tax that must be paid by the employee. In other words, income tax
is the responsibility of the employee.
Based on the income statement seen before tax planning or using the net basis method and after tax planning using
the gross up method, the profit ratio can be seen as the table below:

Tabel 4.16 Difference between Income Statement between net basic method and gross up method.
Metode net Metode gross
No Uraian Selisih
basis up
pendapatan
1 3,493,098,407 3,493,098,407 -
usaha
2 total beban 2,881,004,822 2,883,601,243 2,596,421
3 laba kotor 612,093,585 609,497,164 2,596,421
pendapatan
4 non 3,065,600 3,065,600 -
 operasional
beban non
5 878,121 878,121 -
operasional
laba bersih
6 sebelum 614,281,064 611,684,643 2,596,421
pajak
laba bersih
7 setelah 608,138,253 605,567,796 2,570,457
pajak

As for the differences between another:

1. When viewed from employee Take Home Pay, the calculation with gross up pay will be greater than the basic
net salary because the income tax allowance on gross pay up calculation is directly added to gross salary.
2. For the income tax component, it can be seen that the difference in the calculation of a basic net salary of an
employee will bear the cost of his own tax deducted from his gross salary. While on the calculation of gross income
tax up pay is covered company by providing tax benefits.
3. Income tax by way of gross up salary calculation will be greater than income tax calculated by net basis salary.
4. The total salary to be paid by the company will be greater by using the gross up salary calculation compared to
the net basis salary.

From these studies, the authors conclude temporarily that the results of calculations using the gross up
method cause an increase in the number of employees taking home pay before planning the method.
gross up jumlah secara komulatif sebesar Rp.
781.814.099 pada laporan laba rugi,dan setelah
perencanaan pajak bertambah sebesar Rp.
784.410.520. Terjadi selisih Rp.
2.596.421, This increase is due to an increase in the gross amount of employees who get salaries above PTKP.

CONCLUSION

Based on the analysis of the problem as contained in the results and discussion of the research contained in
CHAPTER IV connected with literature review, laws, and related tax regulations can be concluded as follows:

1. The application of the gross up method turns out to result in differences in generating deductible expenses in the
calculation of corporate taxable income compared to without the gross up method. The amount of burden that can be
deducted in the calculation of corporate taxable income resulting from the application of the gross up method is
greater than without the gross up method, so naturally the company taxable income will be smaller which causes the
company income tax article 21 will be even greater. Thus the amount of profit after tax will be smaller. This shows
that the gross up method is a better alternative in calculating the amount of income tax article 21 employee benefits
because of its ability to produce expenses that can be deducted in the calculation of the company's taxable income.

2. With the use of the Gross Up Method the company will satisfy and increase employee motivation by providing
income tax article 21 for employees. Employees will receive tax benefits without being deducted and deducted with
Income Tax 21 because they have been borne by the company in the form of tax benefits of
Al-Anwar, Maret 2017, hlm. 10-10

Rp. 413,785 for Operational K. and Rp. 123,610 for Supervisors 1. In addition, the tax burden that will be borne by the
company will not be corrected Fiscal because the PPh 21 burden has been burdened because of its Deductable Expenses.
and the company.

3. From the comparison of Article 21 Income Tax calculation using the Net Method, the most efficient Gross-up Method
is the gross-up method or the provision of allowances equal to the tax payable, from the comparison of the three
calculations performed, the gross-up method or the provision of allowances in the amount of the tax payable results in an
efficiency towards the Corporate Income Tax (PPh) of Rp. 2,570,457.

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November 2016 17:00)

Hussin, 2013. comparative analysis of the calculation of income tax article 21 of the gross, net and gross up
methods and their impact on the income tax burden of the Satya Ardhia Mandiri Cooperative Agency
(Kosami). Jurnal.UIN. Jakarta.

Irmadariyani, Ririn, 2013. the application of tax planning (income tax planning) article 21 with the gross up
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