EVALUASI PEMOTONGAN PAJAK PPH PASAL 21 ATAS HONORARIUM PADA PUSAT PEALAYAN JASA KETENAGAKERJAAN UNIVERSITAS SRIWIJAYA

FEBRIANSYAH, FEBRIANSYAH and Ubaidillah, Ubaidillah and Tjandrakirana DP, Rina (2018) EVALUASI PEMOTONGAN PAJAK PPH PASAL 21 ATAS HONORARIUM PADA PUSAT PEALAYAN JASA KETENAGAKERJAAN UNIVERSITAS SRIWIJAYA. Undergraduate thesis, Sriwijaya University.

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Abstract

The problem of study was how the implementation of income tax calculation of honorarium article number 21. The objective of study was to determine the implementation of income tax calculation of honorarium article number 21 at employment service center of sriwijaya university if it had been appropriate to regulation og general tax directorate number per-16/pj/2016. The study were qualitative and quantitative. The study was conducted at employment service center of sriwijaya university which is at jl. Sriwijaya Negara 1st floor Palembang. The operational variable was income tax article number 21 with the indicators gross income, tax bases and tax rates. The data was a primary data. The techniques of collecting the data were interviews and documentation. The techniques of analyzing the data were quantitative and qualitative. The results of study showed tax bases for freelence was not appropriate to tax regulation. 50% of gross income of tax base of honorarium implementation was accepted by freelence. The impact of calculation error of tax base was there was the amount of remuneration received by income recipient. Employment service center should implement income tax calculation article number 21 based on General Tax Directorate thus there was no over pament of income recipient.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Honorarium, Income Tax Article 21
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Sep 2019 02:34
Last Modified:	02 Sep 2019 02:34
URI:	http://repository.unsri.ac.id/id/eprint/5229

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