Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya

Elisa Ayu Febryanti ; Rr. Adiati Trihastuti
Jurnal Akuntan Publik 📅 2024 Vol 2, No 1 🔗 DOI: 10.59581/jap-widyakarya.v2i1.2433
Abstract
Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.
Keywords
Income Tax Article 21; Tax Calculation; Tax Withholding; Tax Reporting; Tax Compliance
How to Cite

Elisa Ayu Febryanti & Rr. Adiati Trihastuti (2024). Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya. Jurnal Akuntan Publik, 2(1). https://doi.org/10.59581/jap-widyakarya.v2i1.2433

Elisa Ayu Febryanti; Rr. Adiati Trihastuti, "Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya," Jurnal Akuntan Publik, vol. 2, no. 1, 2024.

Elisa Ayu Febryanti; Rr. Adiati Trihastuti. "Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya." Jurnal Akuntan Publik, vol. 2, no. 1, 2024.

Elisa Ayu Febryanti; Rr. Adiati Trihastuti. "Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya." Jurnal Akuntan Publik 2, no. 1 (2024).

Elisa Ayu Febryanti & Rr. Adiati Trihastuti (2024) 'Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya', Jurnal Akuntan Publik, 2(1). doi: 10.59581/jap-widyakarya.v2i1.2433.

Elisa Ayu Febryanti; Rr. Adiati Trihastuti. Analisis Penerapan Perhitungan, Pemotongan Dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pada PT. Askrindo Cabang Surabaya. Jurnal Akuntan Publik. 2024;2(1).

Artikel Terkait

Aktualisasi Nilai Sila Ketiga Pancasila: Menjaga Persatuan di Era Globalisasi yang Penuh Tantangan

Ture Ayu Situmeang; Yakobus Ndona

Penerapan Sistem Informasi Akuntansi dalam Instansi Pendidikan: (SDN Babelan Kota 06)

Adelia Pramesti Handayani; Syaefani Safitri Tussadiah; Azzahra Isnaeni Tatsbita; Fadhlika Dwi Larasati

Pengaruh Inflasi dan Pertumbuhan Ekonomi Terhadap Jumlah Penduduk Miskin di Indonesia

Rasidin Karo Karo Sitepu; Diyah Puspa Asih Atsilanti; Marcella Magdhalena Erlely; Alsa Az Zukhruf; Muhammad Ifran; Salsa Nur Maulida; Abib Riyadi; Disya Ayu

Analisis Perencanaan dan Pertanggungjawaban APBDes Menurut Peraturan Menteri dalam Negeri Nomor 20 Tahun 2018 dalam Upaya Meningkatkan Pembangunan Desa

Meira Chusnul Khotimah; Selli Dwi Parwati; Melinda Diyah Astuti; Rahma Aulia; Eva Wulandari

Analisis Akuntabilitas dalam Pengelolaan Keuangan di Kecamatan Magelang Selatan Kota Magelang

Septiana Putri Pangestu; Ayu Alfina Wijiyanti; Muhammad Muhaiminul Azizul K; Elvira Ayu Lestari

Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Rentang Waktu 2019-2023

Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah
Tren Sitasi Jurnal