Penerapan perencanaan pajak penghasilan pasal 21 sebagai strategi penghematan pembayran pajak pada pt jasaraharja putera balikpapan --

The purpose of this writing is to identify the tax planning application influence on saving tax payment by using four methods towards employees’ income tax. The method applied on this writing is documentation. The analysis instruments adapted on this writing are gross method, net method, gross up method, and tax allowences method. The result of this writing indicated that by using gross up method the company will give the amount of Rp. 25.660.345,00 tax allowences to the employees, and this method also give the fiscal profit of company around Rp. 15.032.838.064,65 with this method company didn’t have a fiscal correction to decrease the fiscal value. the tax should be paid by company is Rp. 5.010.946.021,55 so the company will have a gain from the saving of tax payment around Rp. 6.415.086,25