ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PERENCANAAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN DI PT. DINGSHENG METAL INDONESIA

Abstract

In practice, there are many factors that can influence the effectiveness of tax planning. For example, the use of the income tax calculation method article 21, the level of taxpayer compliance in withholding, depositing and reporting tax payable, and even the application of the latest laws and regulations. research is needed to determine the influence of these factors on whether the effectiveness of tax planning has been achieved optimally so that if there is a tax audit, there will be no deviations that could be found. lead to administrative sanctions. Researchers use qualitative methods uses several tax planning methods sourced from company documents, then compares them with existing theories and conformity with applicable laws, then provides an interpretation of the analysis carried out. Based on the research results, the factors that most influence the effectiveness of income tax planning article 21 at PT. Dingsheng Metal Indonesia is the level of taxpayer compliance which includes calculating, withholding, depositing and reporting taxes.