Analisis Penerapan Akuntansi Pajak Penghasilan (PPh 21) Atas Gaji Pegawai Koperasi “Belayan Sejahtera” Desa Muai Kecamatan Kembang Janggut

Abstract

The purpose of this research is to determine and analyze the Calculation, Withholding and Reporting of Income Tax (PPh 21) on employee salaries at the "BELAYAN SEJAHTERA" Cooperative in Muai Village, Kembang Janggut District based on Minister of Finance Regulation Number 101/PMK.010/2016 concerning Income Adjustments. Not Taxable.

The analytical method used in this research is the descriptive method. The data collection technique used is conducting field research and library research to obtain a general picture.

 A research in which observational data is collected, processed, and then presented in such a way as to enable other parties to easily understand the characteristics of the subject based on the data.

The results of the analysis can be concluded that the calculation, withholding and reporting of income tax article 21 on the salaries of employees of the Belayan Sejahtera Cooperative, Muai Village, Kembang Janggut District, is not in accordance with Minister of Finance Regulation Number 101/PMK.010/2016 concerning Adjustments to the Amount of Non-Taxable Income due to errors. in calculating and not re-checking the results of calculating PPh Article 21, this is the cause of differences in the calculation of PPh Article 21.