Analisis Perhitungan PPh 21 Atas Karyawan Tetap Pada PT. Geo Dua Pito

  • Maria Baptista Varani Sura Nowo Widya Gama Mahakam University
  • Martinus Robert Hutauruk Universitas Widya Gama Mahakam Samarinda
  • Devy Putri Milanda Universitas Widya Gama Mahakam Samarinda

Abstract

Abstract: The pupose of this study was determine the implementation, calculation, deduction, and tax reporting of permanent employees at PT. Geo Dua Pito. As for the benefits of research from this study is for resesrchers may be additional information for researchers about the relationship between the theoris obtained with the thinking that exists in the study and also discuss the procedure of income tax article 21 in accordance with applicable law, for PT. Geo Dua Pito in order to become input material so that it helps solve the problems of calculating PPh 21. Elements in calculating PPh 21 according to regulation of the Director General of Tax Number : PER-16/PJ/2016 is gross income, deduction of gross income, position costs, pension costs, contributions paid by themselves by taxpayers, PTKP, PKP, and tax payable. The research method used is quantitative method while the analytical tool used in this study is comparative descriptive. From the results of research conducted, it can be concluded that the implementation of calculations, deductions and reporting income tax article 21 permanent employees at PT. Geo Dua Pito complies with the regulation of the Director General of Tax Number : PER-16/PJ/2016.

Keyword: PPh 21, Permanent Employe, Tax

Published
2020-04-30
How to Cite
Sura Nowo, M. B. V., Robert Hutauruk, M., & Putri Milanda, D. (2020). Analisis Perhitungan PPh 21 Atas Karyawan Tetap Pada PT. Geo Dua Pito. OBOR: Oikonomia Borneo, 2(1), 33-39. https://doi.org/10.24903/obor.v2i1.691
Section
Articles

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