ANALISIS TAX PLANNING PPH PASAL 21 DALAM EFISIENSI PAJAK PENGHASILAN (STUDI KASUS PADA KARYAWAN PT MEDIA PRIMA HR SOLUTIONS)

This study aims to analyze the application of tax planning based on Article 21 of the Income Tax Law (PPh) to improve tax burden efficiency for PT Media Prima HR Solutions. The background of this study is based on the importance of optimal tax management to minimize the tax burden legally without violating applicable tax regulations. The research method used is a qualitative descriptive approach, utilizing data collection techniques through observation, interviews, and documentation. The data analyzed includes information on employee salaries, benefits, and the calculation of Article 21 Income Tax using three methods: net, gross, and gross-up. The study shows that the company currently uses the net method, where the entire tax burden is borne by the company, resulting in higher total labor costs and not providing the most efficient tax benefits. Based on the analytical comparison, the gross method results in the lowest tax burden for the company, but this results in a decrease in net employee income. Meanwhile, the gross-up method has been proven to provide a balance between tax efficiency and employee welfare, as the tax benefits provided can be recognized as deductible expenses in the company's tax calculations. Therefore, this study concludes that the gross-up method is the most effective and efficient tax planning strategy for PT Media Prima HR Solutions. This method is expected to improve the company's tax efficiency without impacting employee welfare and while remaining in line with applicable tax regulations.