ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH 21 PADA PEGAWAI DINAS PERINDUSTRIAN DAN PERDAGANGAN KUTAI TIMUR 2016 MENURUT UNDANG-UNDANG NOMOR 36 TAHUN 2008 DAN PERATURAN MENTERI KEUANGAN NOMOR 101 /PMK.010/2016

Abstract

This type of research is a case study.  Data obtained by interviews and documentation. data collection techniques that is by determining the criteria those are 1) Civil servants who work on 1 (one) full year be it male or female sex. 2) .The civil servants that having Group III and IV 3) . The civil servant which already has Tax payer  identification Number (NPWP).  Data analysis techniques in this study comparing the calculation of data cutting research  objects with calculation  Undang-Undang no. 36 tahun 2008 dan PMK No. 101/PMK.010/ 2016. The conclusion from the result of data analysis that researchers have done there are 8 employees calculation and cutting Pph 21 is not in accordance with the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010/2016 which should the Department of Industry and Trade Kutai Timur Year 2016 only pay Rp. 2,272,736, - but due to errors Calculation and withholding by treasurer of Industry and Trade Office deposited Pph 21 of Rp. 4,534,550, -, resulting in overpayment of Rp. 2.261.814, -. That harms an overpaid employee so the hypothesis is accepted.