Analisis Perhitungan Pajak Penghasilan Pasal 21 Terhadap Beban Gaji Karyawan Dalam Penghitungan Pph Badan Pada Pdam Tirta Kahuripan Kabupaten Bogor
| Main Authors: | Agung, Rinno Bhakti; Stie Kesatuan Bogor, Poere, Daniel De; Stie Kesatuan Bogor |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
LPPM STIE Kesatuan
, 2017
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/588 http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/downloadSuppFile/588/2055 |
Daftar Isi:
- Tax is the income source of the government in financing expenditures by not depending on foreign loan. In the State Budget, tax is one of the revenues that contribute to the development of national revenue sources. One of the existing taxes in Indonesia is Income Tax of Article 21. In this case the companies’ participation in supporting the development of a country is to enforce tax obligations in accordance with its provisions and tax laws and regulations. PDAM TIRTA Kahuripan is a regional company that has tax obligations, one of which is income tax of article 21. The purpose of this study was to determine the calculation of income tax of article 21 of the year 2011 which has to comply with or perform its obligations in accordance with Law No. 36 Year 2008 on Income Tax Article 21. The research method used is the study of the field through research. The results can be concluded that the PDAM TIRTA Kahuripan Bogor regency implements the obligations of article 21 of Income Tax calculation by referring to the laws and implementing regulations that have been set.