Analisis Penerapan Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 (PPh 21) Pada PT. ABC Periode 2018.
| Main Authors: | Deidra Chaisyie, Alpaizon Putra Yasa |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Politeknik Bisnis dan Pasar Modal
, 2019
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| Subjects: | |
| Online Access: |
http://jurnal.bcm.ac.id/index.php/jma/article/view/24 http://jurnal.bcm.ac.id/index.php/jma/article/view/24/23 |
Daftar Isi:
- ABSTRACT : ANALYSIS CALCULATION, PAYMENT, ANDREPORTING OF INCOME TAX NUMBER 21 INPT.ABC PERIOD 2018.The purpose of this research is to analyze calculation, payment, and reporting ofIncome Tax Number 21 in PT.ABC period 2018 whether the calculation, paymentand reporting of Income Tax Number 21 complies with Indonesian tax laws.This research method use qualititave descriptive method with case studyapproach which is useful for researching by collecting data and performing areview to give the description of the object to make conclusion. Data collectiontechnique in this research has three stages. There are interviews, and librarystudies. Data analysis techniques by analyzing the calculation, payment, andreporting of Income Tax Number 21 conducted by PT.ABC based on TaxationRegulation in Indonesia.The result of the study indicated that the level of PT.ABC’s knowledge aboutIncome Tax Number 21 concerning the calculation is not accordance because thecalculation of Income Tax Number 21 what the company does is not inaccordance with the author's calculations. The company does not follow theTaxation regulations in Indonesia. Meanwhile, the level of knowledge of PT.ABCconcerning the payment and reporting of Income Tax Number 21 is notaccordance with the taxation regulations in Indonesia.