STRATEGI MANAJEMEN PAJAK ATAS PENGELOLAAN PPh PASAL 21 PADA PERUSAHAAN MULTINASIONAL ( STUDI PADA MNC GROUP)
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This study aims to analyze tax management strategies in the management of Article 21 Income Tax in multinational companies, with a case study on the MNC Group. Strategies such as the gross-up method are widely used by companies to optimize the efficiency of tax burdens, while maintaining compliance with tax regulations. Several previous studies, such as on PT Braja Multi Cakra and PT Pupuk Indonesia Energi, have shown that the application of the gross-up method is effective in reducing the company's tax burden through the recognition of fiscally deductible costs.
This study uses a qualitative case study approach with data collection techniques in the form of interviews and internal company documentation. The focus of the analysis lies in evaluating the effectiveness of the tax planning strategy applied, especially in the context of fiscal efficiency and legal compliance. It is hoped that the results of this study can provide a real picture of the application of tax management strategies for Article 21 Income Tax in the multinational company environment, as well as its implications for the management of Corporate Income Tax and the application of global regulations such as GloBE (Global Anti-Base Erosion Rules).
Keywords: Tax Management, Article 21 Income Tax, Gross-up
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