HERA NENGSIH, VINA (2023) IMPLEMENTASI PERHITUNGAN PPH 21 TARIF TIDAK FINAL TERHADAP KLAIM JAMINAN HARI TUA DI BPJS KETENAGAKERJAAN CABANG SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to find out the calculation of Article 21 Income Tax after taking the old age security claim not at the same time by the BPJS Employment Serang Branch using Income Tax Article 21 data from December 2022 to February 2023. This writing uses a descriptive method with data collection techniques in the form of interviews, documentation, and library observation. The data used in this paper are primary data and secondary data. Primary data is data obtained from the first source or direct interviews with BPJS Employment staff in the Serang Branch. Secondary data sources such as company profiles, proof of record, proof of withholding and proof of electronic receipt. The results of the writing show that the calculationof income tax article 21 is very obedient and follows the regulations of the Law of the Republicof Indonesia Number 7 of 2021 Concerning Tax Harmonization and for income tax reporting article 21 is very obedient and follows the Regulation of the Minister of Finance of the Republic of Indonesia Number 59/PMK.03/2022 Concerning Amendments to Regulations of the Minister of Finance Number 231/PMK.03 /2019 concerning Procedures for Registration and Deletionof Taxpayer Identification Numbers, Confirmation and Revocation of Taxable Entrepreneurs' Confirmation and Withholding and/or Collection, Deposit and Reporting of Taxes for Government Agencies.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui perhitungan Pajak Penghasilan Pasal 21 setelah pengambilan klaim jaminan hari tua tidak sekaligus oleh BPJS Ketenagakerjaan Cabang Serang dengan menggunakan data Pajak Penghasilan Pasal 21 bulan Desember 2022 hingga bulan Februari 2023. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa wawancara, dokumentasi, dan observasi pustaka. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Data primer adalah data yang diperoleh sumber pertama atau wawancara langsung staf BPJS Ketenagakerjaan Cabang Serang. Sumber data sekunder seperti profil perusahaan, bukti catatan, bukti potong dan bukti penerimaan elektronik. Hasil dari penulisan menunjukan bahwa perhitungan pajak penghasilan pasal 21 sudah sangat taat dan mengikuti peraturan Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 Tentang Harmonisasi Perpajakan dan untuk pelaporan pajak penghasilan pasal 21 sudah sangat taat dan mengikuti Peraturan Menteri Keuangan Republik Indonesia Nomor 59/PMK.03/2022 Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 231/PMK.03/2019 Tata Cara Pendaftaran dan Penghapusan Nomor Pokok Wajib Pajak, Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak Serta Pemotongan dan atau Pemungutan, Penyetoran, dan Pelaporan Pajak Bagi Instansi Pemerintah. | |||||||||
| Uncontrolled Keywords: | Article 21 Income Tax, Article 21 Income Tax on old age security claims, Article21 Income Tax Reporting Not Final Pajak Penghasilan Pasal 21, Pajak Penghasilan Pasal 21 atas klaim jaminan hari tua, Pelaporan Pajak Penghasilan Pasal 21 Tidak Final | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Vina Hera Nengsih | |||||||||
| Date Deposited: | 20 Jul 2023 11:33 | |||||||||
| Last Modified: | 20 Jul 2023 11:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26609 |
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