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ANALISIS PERHITUNGAN, PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PADA DIVISI INFRASTRUKTUR II PT. WASKITA KARYA (PERSERO) TBK MENURUT UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN.

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This study aims to find out how to calculate and deduct PPh Article 21 on employee salaries by PT. Waskita Karya (Persero) Tbk is in compliance or not with the Law on the Harmonization of Tax Regulations. The approach used in this study uses a descriptive analysis approach, the data collection technique used is in the form of observation, documentation and interviews. The data analysis technique used is by collecting employee salary data, performing calculations which then compares the results of calculations from companies and according to the Law on the Harmonization of Tax Regulations which are then analyzed to find out what phenomena occur in this study. The research results obtained in this study stated that in fact the company had calculated and deducted Article 21 Income Tax on the salaries of its employees in accordance with the progressive rates of the Law on Harmonization of Tax Regulations, but there were still differences between the calculation of PPh 21 Gross Up and PPh 21 payable from the company by calculating which was carried out according to the Law on the Harmonization of Tax Regulations where this made a difference in the calculation of Article 21 Gross Up Income Tax and Article 21 Income Tax that was owed.

Availability
Inventory Code Barcode Call Number Location Status
2307004570T127767T1277672023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1277672023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 70 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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