Ramadina, Ramadina (2023) PENERAPAN PPh PASAL 21 PEGAWAI TETAP PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of writing this Final Project Report is to find out the Application of Income Tax Article 21 for Permanent Employees at the Manpower and Transmigration Office of Serang Regency. The problem that arises is that taxpayers (employees) sometimes forget to provide KGB (Regular Salary Increase) letters, many employees whose marital status is TK/0 or K/0 while they already have children or other dependents. This writing aims to find out how the implementation of income tax article 21 for permanent employees at the Serang Regency Manpower and Transmigration Service, the source of the data obtained in writing this Final Project Report was obtained from the place where the Industrial Internship was carried out, namely the Serang Regency Manpower and Transmigration Office. The method used in the preparation of this final project is descriptive method. The application of Income Tax (PPh) Article 21 Permanent Employees at the Office of Manpower and Transmigration is in accordance with Law no. 7 of 2021 the obstacle that occurs in the Application of Income Tax (PPh) Article 21 Permanent Employees is the lack of awareness of the taxpayers themselves but there have been efforts to overcome them.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan penulisan Laporan Tugas Akhir ini adalah untuk mengetahui Penerapan PPh Pasal 21 Pegawai Tetap Pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Serang. Permasalahan yang timbul adalah wajib pajak (pegawai) terkadang lupa untuk memberikan surat KGB (Kenaikan Gaji Berkala), banyak pegawai yang status perkawinannya TK/0 atau K/0 sedangkan mereka sudah memiliki anak atau tanggungan lainnya. Penulisan ini bertujuan untuk mengetahui bagaimana penerapan PPh pasal 21 pegawai tetap pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Serang, sumber data yang diperoleh dalam penulisan Laporan Tugas Akhir ini didapat dari tempat dilakukannya Magang Industri yaitu Dinas Tenaga kerja dan Transmigrasi Kabupaten Serang. Metode yang digunakan dalam penyusunan tugas akhir ini adalah metode deskriftif. Penerapan Pajak Penghasilan (PPh) Pasal 21 Pegwai Tetap pada Dinas Tenaga Kerja dan Transmigrasi sudah sesuai dengan Undang-undang No. 7 Tahun 2021 kendala yang terjadi pada Penerapan Pajak Penghasilan (PPh) Pasal 21 Pegawai Tetap tersebut adalah kurangnya kesadaran dari wajib pajak sendiri namun sudah ada upaya untuk mengatasinya. | |||||||||
| Uncontrolled Keywords: | Calculation, Withholding, Reporting, Income Tax Article 21 Perhitungan, Pemotongan, Pelaporan,Pajak Penghasilan Pasal 21 | |||||||||
| 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: | ramadina ramadina | |||||||||
| Date Deposited: | 24 Aug 2023 10:48 | |||||||||
| Last Modified: | 30 Oct 2023 14:13 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28778 |
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