Universitas Bhayangkara Jakarta Raya

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Wulandari, Eldina Dwi Cahyati (2021) Analisis Penerapan Perhitungan dan Pelaporan Pajak PPh 21 atas Penghasilan Karyawan Tetap pada Perusahaan PT Pertamina Training and Consulting. Undergraduate thesis, Universitas Bhayangkara Jakarta Raya.

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Abstract

The purpose of this study was to determine whether the calculation and reporting of income tax under Article 21 on PT. Pertamina Training & Consulting in the last two fiscal years have been referring Tax Regulation applicable in Indonesia. The background of this study is that the withholding tax Article 21 would reduce the salaries, wages, and so whice received or obtained a permanent employee PT.Hirose Electric Indonesia. Type of research using descriptive method with quantitative approach. The data collection technique used is the method of observation, interviews, and documentation. The data used are primary data. Samples taken in this study were 25 people from staff level to the top. Furthermore, the authors compared the results of calculation of the company with the calculation in accordance with the taxation laws and regulations. And the authors analyzed annual tax reporting. From the analysis and based on data from 2019 and 2020 show that the process of calculating income tax under Article 21 already refers to the rules applicable taxation and taxable income for each year. For reporting in 2019 – 2020 still Online by using the SSE and in 2019 - 2020 is already using the online system, namely e-fiilling

Item Type:	Thesis (Undergraduate)
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Repositori
Date Deposited:	04 May 2023 07:23
Last Modified:	04 May 2023 07:23
URI:	http://repository.ubharajaya.ac.id/id/eprint/20795

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