Haekal, Akhmad (2023) MEKANISME PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN (PPh) 21 ATAS PEGAWAI TETAP PADA DINAS PENDIDIKAN DAN KEBUDAYAAN PROVINSI BANTEN. D3 thesis, Universitas sultan ageng tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Akhmad Haekal_5503200013_Full Text.pdf Restricted to Registered users only Download (1MB) |
|
Text
Akhmad Haekal_5503200013_01.pdf Restricted to Registered users only Download (3MB) |
|
Text
Akhmad Haekal_5503200013_02.pdf Restricted to Registered users only Download (4MB) |
|
Text
Akhmad Haekal_5503200013_03.pdf Restricted to Registered users only Download (698kB) |
|
Text
Akhmad Haekal_5503200013_Ref.pdf Restricted to Registered users only Download (181kB) |
|
Text
Akhmad Haekal_5503200013_04.pdf Restricted to Registered users only Download (5MB) |
|
Text
Akhmad Haekal_5503200013_05.pdf Restricted to Registered users only Download (331kB) |
|
Text
Akhmad Haekal_5503200013_Lamp.pdf Restricted to Registered users only Download (917kB) |
Abstract
The purpose of writing this Final Project Report is to find out the mechanism for Calculation, Withholding and Reporting of Article 21 Income Tax (PPh) for Permanent Employees at the Office of Education and Culture of the Province of Banten. The method used in the preparation of this final project is descriptive method. The calculation uses the Director General of Taxes Regulation Number PER-16/PJ/2016 and the rates use Law NO. 7 2021, Withholding taxes at the Education and Culture Office of Banten Province is carried out automatically by the Bank which is responsible for disbursing salaries to each employee, Article 21 Income Tax (PPh) Reporting must be submitted using a Notification Letter (SPT). Obstacles that occur at the Office of Education and Culture of Banten Province in carrying out PPh article 21 reporting are the lack of understanding obtained by employees, regarding PPh article 21 reporting which is deducted by the treasurer so that employees are seen ignoring their deduction tax obligations
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui Mekanisme Perhitungan, Pemotongan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 atas Pegawai Tetap pada Dinas Pendidikan dan Kebudayaan Provinsi Banten”, Sumber data yang diperoleh dalam penulisan Laporan Tugas Akhir ini didapat dari tempat dilakukannya Magang Industri yaitu Dinas Pendidikan dan Kebudayaan Provinsi Banten. Metode yang digunakan dalam penyusunan tugas akhir ini adalah metode deskriftif. perhitungan menggunakan Peraturan Direktur Jendral Pajak Nomor PER-16/PJ/2016 dan tarif nya menggunakan undang-undang NO. 7 2021 , Pemotongan pajak pada Dinas Pendidikan dan Kebudayaan Provinsi Banten dilakukan secara otomatis oleh Bank yang bertanggung jawab dalam pencairan gaji kepada setiap karyawan, Pelaporan Pajak Penghasilan (PPh) Pasal 21 harus disampaikan dengan menggunakan Surat Pemberitahuan (SPT). Kendala yang terjadi pada Dinas Pendidikan dan Kebudayaan Provinsi Banten dalam melaksanakan pelaporan PPh pasal 21 yaitu kurangnya pemahaman yang didapatkan oleh pegawai, tentang pelaporan PPh pasal 21 yang di potong bendaharawan sehingga para pegawai terlihat acuh atas kewajiban potongan perpajakannya | |||||||||
| Uncontrolled Keywords: | Calculation, Withholding, Reporting, Income Tax Article 21 Perhitungan, Pemotongan, Pelaporan,Pajak Penghasilan Pasal 21 | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Akhmad Haekal | |||||||||
| Date Deposited: | 21 Sep 2023 10:50 | |||||||||
| Last Modified: | 21 Sep 2023 10:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29531 |
Actions (login required)
 |
View Item |