Pembimbing: Wirawan B. Ilyas-- The purpose of this study was to examine the comparison of Article 21
income tax calculations using the Net Method, Gross Method, and the Gross-up
Method which are the most efficient for Corporate Income Tax Expenses. This
type of research conducted by the author is descriptive research. Data collection
is done by technique documentation, namely collecting documented secondary
data. The object of this research is the income statement of PT. Y from 2019. The
results of this study indicate that from the method of calculating Income Tax
Article 21 using the Net Method, the Gross Method, and the Gross-up Method
the most efficient method is the gross-up method or the provision of allowances
in the amount of the tax payable, from a comparison of the calculations carried
out, method gross-up or provision of allowances in the amount of tax payable
produces efficiency of the Corporate Income Tax