Fauzan Albantani, Muhammad (2023) MEKANISME PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP DI PT KRAKATAU JASA LOGISTIK. D3 thesis, UNTIRTA.
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Abstract
The writing of this final project is carried out to find out the mechanism for withholding, depositing and reporting income tax article 21. The purpose of this writing is: (1) To find out the Mechanism for Calculating, Withholding, and Depositing Income Tax Article 21 on permanent employees at PT Krakatau Logistics Service. (2) To find out what obstacles are found from the mechanism of calculation, withholding, and deposit of income tax article 21 on permanent employees at PT Krakatau Logistics Service. The method used in this final project is the descriptive method. Meanwhile, the data collection techniques carried out are direct observation, interviews, and documentation. The results of this writing show that in implementing the mechanism for withholding, depositing, and reporting income tax article 21 on permanent employees at PT Krakatau Logistics Service has been in accordance with the procedures and regulations of the applicable Law, namely the Regulation of the Minister of Finance of the Republic of Indonesia Number 250 / PMK.03 / 2008 concerning income tax for permanent employees as referred to in Article 21 paragraph (3) of Law Number 7 of 1983.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan tugas akhir ini dilakukan untuk mengetahui mekanisme pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 21. Tujuan penulisan ini yaitu: (1) Untuk mengetahui Mekanisme Perhitungan, Pemotongan, dan Penyetoran Pajak Penghasilan Pasal 21 atas karyawan tetap di PT Krakatau Jasa Logistik. (2) Untuk mengetahui Hambatan apa saja yang ditemukan dari mekanisme Perhitungan, Pemotongan, dan Penyetoran pajak penghasilan pasal 21 atas karyawan tetap di PT Krakatau Jasa Logistik. Metode yang digunakan dalam tugas akhir ini adalah metode deskriptif. Sedangkan teknik pengumpulan data yang dilakukan adalah dengan observasi langsung, wawancara, dan dokumentasi. Hasil dari penulisan ini menunjukan bahwa dalam melaksanakan mekanisme Perhitungan, Pemotongan, dan Penyetoran pajak penghasilan pasal 21 atas karyawan tetap pada PT Krakatau Jasa Logistik telah sesuai dengan prosedur dan peraturan Undang-Undang yang berlaku yaitu Peraturan Menteri Keuangan Republik Indonesia Nomor 250/PMK.03/2008 tentang pajak penghasilan karyawan tetap sebagaimana yang dimaksud dalam Pasal 21 ayat (3) Undang- Undang Nomor 7 Tahun 1983. | |||||||||
| Uncontrolled Keywords: | Keywords: Procedure for Calculation, Withholding, Depositing Income Tax Article 21 Kata Kunci: Prosedur Perhitungan, Pemotongan, dan Penyetoran Pajak Penghasilan Pasal 21 | |||||||||
| Subjects: | L Education > L Education (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Muhammad Fauzan Albantani | |||||||||
| Date Deposited: | 15 Jun 2023 17:01 | |||||||||
| Last Modified: | 26 Jun 2023 14:22 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25429 |
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