Article Sidebar

Download
PDF
Statistic
Read Counter : 142 Download : 15

Main Article Content

Abstract

Purpose: This study examines implementing tax planning strategies to minimize Income Tax Article 21 obligations at Dana Pensiun Perkebunan (DAPENBUN) while ensuring regulatory compliance and financial efficiency.


Research Design and Methodology: This research uses a qualitative approach and relies on primary data collected through interviews and documentation. Data analysis involves organizing, interpreting, and evaluating tax policies and implementation at DAPENBUN PTPN XIV.


Findings and Discussion: The study finds that DAPENBUN PTPN XIV applies the gross-up method for employee income tax Article 21, where tax allowances are included in taxable income and covered by the company. Only pension contributions and BPJS Ketenagakerjaan (employment insurance) employees pay are excluded from taxation. Meanwhile, retiree income tax follows the gross method, where pensioners bear the tax burden. Certain cash benefits, such as uniforms, medical expenses, and recreation allowances, have been converted into in-kind benefits to reduce taxable income.


Implications: This study highlights the role of strategic tax planning in reducing corporate tax burdens while maintaining compliance. It provides insights for pension funds and businesses seeking to enhance tax governance and financial management.

Keywords

Tax Planning Income Tax Article 21 Gross-up Method Pension Funds Tax Compliance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sabrina, D., Pramukti, A., & Rosmawati, R. (2024). Implementation of Tax Planning to Minimize Income Tax Article 21. Advances in Taxation Research, 2(3), 186–198. https://doi.org/10.60079/atr.v2i3.204
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alexander, J., Tinangon, J., & Elim, I. (2021). Evaluasi Penerapan Perencanaan Pajak Sebagai Upaya Penghematan Pajak Penghasilan Badan Pada PT. Semarak Perkasa Lestari. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2). https://doi.org/10.35794/emba.v9i2.33374
  2. Andayani, F. D., & Setiyono, W. P. (2021). The Effect of Tax Planning, Deferred Tax Expense, Leverage, and Financial Distress on Earnings Management in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2014-2018. Indonesian Journal of Innovation Studies, 16(SE-Innovation in Economics, Finance and Sustainable Development). https://doi.org/10.21070/ijins.v16i.557
  3. Aryanti, Y. D., & Hananto, H. (2013). Penerapan Perencanaan Pajak untuk Meminimalkan Pembayaran Pajak Penghasilan PT.” X” di Semarang. Calyptra, 2(1), 1–11. https://journal.ubaya.ac.id/index.php/jimus/article/view/119
  4. Burnama, I. (2022). Aspek Keadilan Aturan Pajak Indonesia Dalam Mengatur Transaksi Ekonomi Digital: Respon Atas Investigasi USTR. Jurnal Kajian Ilmiah Perpajakan Indonesia, 63–81.
  5. Darmayasa, I. N., Aneswari, Y. R., & Yusdita, E. E. (2016). Meningkatkan Kepatuhan dan Penerimaan Pajak Melalui Withholding Tax System. InFestasi, 12(2), 203–216. https://doi.org/10.21107/infestasi.v12i2.2769
  6. Elumilade, O. O., Ogundeji, I. A., Achumie, G. O., Omokhoa, H. E., & Omowole, B. M. (2022). Optimizing corporate tax strategies and transfer pricing policies to improve financial efficiency and compliance. Journal of Advance Multidisciplinary Research, 1(2 SE-Articles), 28–38. https://www.synstojournals.com/multi/article/view/147
  7. Fadhila, N., & Hasibuan, M. (2018). Penerapan Tax Planning Dalam Meminimalkan Beban Pajak Penghasilan Pada Pt Perkebunan Nusantara Iv Medan. Seminar Nasional Royal (SENAR), 1(1), 455–460. https://jurnal.stmikroyal.ac.id/index.php/senar/article/view/220.
  8. Herawati, H., & Ekawati, D. (2016). Pengaruh perencanaan pajak terhadap nilai perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 4(1), 873–884. https://doi.org/10.17509/jrak.v4i1.7708
  9. Herawati, N., & Bandi, B. (2019). Telaah riset perpajakan di Indonesia: Sebuah studi bibliografi. Jurnal Dinamika Akuntansi Dan Bisnis, 6(1), 103–120. https://doi.org/10.24815/jdab.v6i1.13012
  10. Hotimah, H. (2014). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba. Esensi: Jurnal Bisnis Dan Manajemen, 4(2). https://doi.org/10.15408/ess.v4i1.1963
  11. James, S. (2013). Tax and non-tax incentives and investments: evidence and policy implications. World Bank Washington, DC.
  12. Jannah, A. M. (2022). Analisis Perencanaan Beban Pajak Penghasilan Pasal 21 Terhadap Efesiensi Pajak Penghasilan Terhutang Badan (Studi Kasus pada PT. Hadji Kalla)= Planning Analysis of Article 21 Income Tax Expenses Against the Efficiency of Corporate Income Taxes (Case Study. Universitas Hasanuddin.
  13. Jannah, N. M. (2021). Validitas Hukum Permendag Nomor 29 Tahun 2019 Tentang Ketentuan Ekspor Dan Impor Hewan Dan Produk Hewan Terhadap Undang-Undang Jaminan Produk Halal. Fakultas Syariah dan Hukum Universitas Islam Negeri Syarif Hidayatullah Jakarta. https://repository.uinjkt.ac.id/dspace/handle/123456789/51602.
  14. Pohan, C. A. (2022). Optimizing corporate tax management: Kajian perpajakan dan tax planning-nya terkini. Bumi Aksara.
  15. Rudiawarni, F. A., Girindratama, W., & Sulistiawan, D. (2022). Effective Tax Planning and Stock Crash Risk. Journal of Positive School Psychology, 2022(3), 8774–8782. http://journalppw.com
  16. Sihombing, S., & Sibagariang, S. A. (2020). PERPAJAKAN (Teori dan Aplikasi). In CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.
  17. Sinta, D., Afriansyah, B., & Charolina, O. (2022). Perubahan Peraturan Pajak Penghasilan Pada Undang-Undang Harmonisasi Dan Perannya Dalam Memperkuat Fungsi Budgetair Perpajakan. IKRAITH-EKONOMIKA, 5(3 SE-Articles), 324–330. https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/2658
  18. Siregar, N. H. (2019). ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN. https://core.ac.uk/download/pdf/225828227.pdf.
  19. Suhendra, M., & Haykal, R. A. (2022). Tinjauan Pendapatan Perpajakan PPh Pasal 25/29 Pada KPP Pratama Tanjung Pinang Sebelum Dan Ketika Pandemi Covid-19. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2 SE-Articles), 393–401. https://doi.org/10.31092/jpkn.v3i2.1694
  20. Zhafirah, F. H., Atichasari, A. S., & Ristiyana, R. (2022). Dampak Perencanaan Pajak, Aset Pajak Tangguhan, Arus Kas Bebas, Intensitas Modal dan Ukuran Perusahaan Pada Manajemen Laba. Ekonomi Bisnis, 28(1), 100–112. https://doi.org/10.33592/jeb.v28i1.2462