ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN (PPh 21) ATAS GAJI PEGAWAI NEGERI SIPIL PADA SD NEGERI 023 KECAMATAN SEBULU KABUPATEN KUTAI KARTANEGARA

Abstract

The purpose of this study was to determine the calculation of Income Tax (PPh 21) on the salaries of Civil Servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency based on the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income. The theoretical basis used taxation. The hypothesis of this research is that the calculation of PPh 21 on the salaries of civil servants at SDN 023, Sebulu District is in accordance with the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income.  The scope of this research is the application of PPh 21 accounting for the salaries of civil servants. As objects, there are 8 civil servants at SDN 023 Sebulu District. Data analysis is in the form of comparative research. Based on the results of the analysis and discussion, it is known that the calculation of Income Tax (PPh 21) on the salaries of civil servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency is not in accordance with the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income because there is a difference Calculation of Income Tax (PPh 21) on the salaries of civil servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency. The highest total PPh 21 based on the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income is in Group IVA, but there is a minus value due to the large reduction of Rp63,000,000,00 compared to the salary earned in a year.