ANALISIS PERHITUNGAN, PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PADA DIVISI INFRASTRUKTUR II PT. WASKITA KARYA (PERSERO) TBK MENURUT UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN

DENASARI, NANDA and Patmawati, Patmawati (2023) ANALISIS PERHITUNGAN, PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PADA DIVISI INFRASTRUKTUR II PT. WASKITA KARYA (PERSERO) TBK MENURUT UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out how to calculate and deduct PPh Article 21 on employee salaries by PT. Waskita Karya (Persero) Tbk is in compliance or not with the Law on the Harmonization of Tax Regulations. The approach used in this study uses a descriptive analysis approach, the data collection technique used is in the form of observation, documentation and interviews. The data analysis technique used is by collecting employee salary data, performing calculations which then compares the results of calculations from companies and according to the Law on the Harmonization of Tax Regulations which are then analyzed to find out what phenomena occur in this study. The research results obtained in this study stated that in fact the company had calculated and deducted Article 21 Income Tax on the salaries of its employees in accordance with the progressive rates of the Law on Harmonization of Tax Regulations, but there were still differences between the calculation of PPh 21 Gross Up and PPh 21 payable from the company by calculating which was carried out according to the Law on the Harmonization of Tax Regulations where this made a difference in the calculation of Article 21 Gross Up Income Tax and Article 21 Income Tax that was owed.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Penghasilan, PPh Pasal 21, PPh Pasal 21 Gross Up
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nanda Denasari
Date Deposited:	23 Aug 2023 07:47
Last Modified:	23 Aug 2023 07:47
URI:	http://repository.unsri.ac.id/id/eprint/127767

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