Analisis Penerapan Akuntansi Pajak Penghasilan (PPh 21) Atas Gaji Pegawai Negeri Sipil pada Dinas Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Timur

Abstract

The purpose of this study is to find out the agreement between the calculation of Income Tax (PPh 21) that has been collected of deducted by the East Kalimantan Provincial Manpower and Transmigrasion Office with the Minister and Finance Regulation Number 101/PMK.010/2016 on Adjusting the Amount of Non Taxable Income and knowing the amount of Income Tax (PPh 21) deposited by the East Kalimantan Provincial Manpower and Transmigration Office.

The basis for the theory used in this study is taxation. The research methode used in this study is descriptive method. The data collection technique used is by conducting field research and library research to get a general overview, organizational structure, and salary list of civil servants at the East Kalimantan Provincial Manpower and Transmigration Office

The research results show that the Calculation of Income Tax (PPh 21) on the Salary of Civil Servants at the East Kalimantan Provincial Manpower and Transmigratiom Office has not been implemented in accordance with the Minister of Finance Regulation Number 101/PMK.010/2016 on the Adjustment of Untaxable Income Due to the difference in the Calculation of Income Tax (PPh 21) on Regular Employees’ Salaries at the Office of Manpower and Transmigration in East Kalimantan Province