ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT KAYU LAPIS ASLI MURNI DI SAMARINDA

Bayu Candra Permana Robin Jonathan Ivana Nina Esterlin Barus

Abstract


ABSTRACT

This study aims to determine the appropriateness of calculations, deductions, deposits and PPh 21 reporting conducted by PT Kayu Lapis Asli Murni with applicable regulations.

The analytical tool used is a comparative analysis that compares the calculation, deduction, deposit and reporting PPh 21 used by PT Kayu Lapis Asli Murni with applicable tax regulations.

The results of this study indicate that the calculation of PPh 21 PT Kayu Lapis Asli Murni in 2018 is not in accordance with the Director General of Taxes No: Per 16 / PJ / 2016, withholding PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with the Director General of Tax Jendaral No: Per 16 / PJ / 2016, remittance PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 242 / PMK.03 / 2014, and PPh 21 reported PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 9 / PMK 03/2018.

 


Keywords


Income Tax Article 21, Calculation of Income Tax 21, Withholding Income Tax 21, Deposit Income Tax 21 and Reporting Income Tax 21

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References


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DOI: https://doi.org/10.31293/ekm.v9i3.5191

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