ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PADA PT. PLN (PERSERO) DISTRIBUSI JAWA TIMUR
| Main Author: | HAVIAH, NISRINA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/42/1/RANGKUMAN.pdf http://eprints.perbanas.ac.id/42/2/COVER.pdf http://eprints.perbanas.ac.id/42/3/BAB%20I.pdf http://eprints.perbanas.ac.id/42/4/BAB%20II.pdf http://eprints.perbanas.ac.id/42/5/BAB%20III.pdf http://eprints.perbanas.ac.id/42/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/42/7/BAB%20V.pdf http://eprints.perbanas.ac.id/42/9/LAMPIRAN.pdf http://eprints.perbanas.ac.id/42/ |
Daftar Isi:
- Income Tax is a tax on income in the form of wages, salary, honoraria, allowances and other payments by name and in any form in connection with employment or occupation, services, and activities undertaken by private persons subject to tax in the country. Calculation of Income Tax Article 21 according to the new rules, are divided into six types, namely: Income Tax Article 21 for the Employees of fixed and periodic pension recipients; Income Tax Article 21 for temporary employees or freelance workers; Income Tax Article 21 for members of the supervisory board or board of commissioners were not allowed to become a permanent employee, the other recipient who is irregular, and the participants of the pension plan that still existed as an attractive employee pension fund. In calculating and reporting of Income Tax Article 21 The Company uses the method Wages in the classification of salaries which have been established that are in accordance with the rules of Taxation. Keywords: Income Tax Article 21, Calculation Method of Income Tax 21