Analisis Penerapan Akuntansi Pajak Penghasilan (PPh 21) Atas Gaji Pegawai Negeri Sipil Pada SD Negeri 001 Kecamatan Barong Tongkok Kabupaten Kutai Barat

Deanofa Resa Putri Rina Masithoh Haryadi Danna Solihin3

Abstract


This study was made with the aim of knowing the suitability of the calculation of Income Tax (PPh 21) at SD Negeri 001 Barong Tongkok District based on Regulation of the Director General of Taxes Number: Per-16 / PJ / 2016, Law Number 7 of 2021 concerning Harmonization of Tax Regulations, Minister of Finance Regulation Number: 242 / PMK.03 / 2014, and Minister of Finance Regulation Number 9 / PMK.03 / 2018 concerning Calculation, Withholding, Depositing and Reporting of Income Tax 21.

The research method used in this research is descriptive method. The data collection technique used is by conducting field research and library research to obtain an overview, organizational structure, and civil servant salary list at SD Negeri 001 Barong Tongkok District.

The results of this research analysis are that there are discrepancies in the calculation of Income Tax (PPh 21) due to calculation errors from SD Negeri 001 Barong Tongkok Subdistrict and because there is no deduction for office expenses so that there is a difference in calculations between SD Negeri 001 Barong Tongkok Subdistrict and calculations based on Director General of Taxes Regulation Number: Per-16 / PJ / 2016 and Income Tax withholding based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations.

Keywords


Tax Accounting, Income Tax Article 21, Civil Servants

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DOI: https://doi.org/10.31293/jma.v13i4.7597

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