Analisis Perhitungan Pajak Penghasilan Pasal 21 Pada Badan Urusan Logistik Divisi Regional Jawa Timur
Daftar Isi:
- Calculation of Income Tax Article 21 in the form of a permanent employee salary in a company is very important to support company performance. The purpose of this study was to determine the calculation of Income Tax Article 21 at the East Java Regional Division Logistics Bureau company. Every time the calculation of Income Tax Article 21 must be applied matching data to prevent and find errors in the calculation of Income Tax Article 21. This research is descriptive qualitative. Data collection is done by interviewing the parties concerned and the documentation method for documents related to the calculation of Income Tax Article 21. The results of the analysis of the research that has been done can be concluded that the East Java Regional Division Logistics Agency company in conducting the calculation of Income Tax Article 21 using tax calculation procedures that have been set by the company and carried out by computerized. The problem that arises in the calculation of Article 21 of Income Tax is the incomplete component of the deduction in the form of old-age benefits, old-age benefits, and costs paid by the taxpayer himself. Keywords: Income Tax Article 21, Calculation, Permanent Employee Salary