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Implementation of Income Tax Article 21 Based on Minister of Finance Regulation Number 168 of 2023 at PT Mitsubishi Chemical Indonesia

Aurulia Putri, Nadya (2024) Implementation of Income Tax Article 21 Based on Minister of Finance Regulation Number 168 of 2023 at PT Mitsubishi Chemical Indonesia. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This writing is to determine the application of income tax calculations article 21 on income received or earned by permanent employees at PT Mitsubishi Chemical Indonesia, to determine the application of income tax calculations article 21 on income received or earned by non-permanent employees at PT Mitsubishi Chemical Indonesia, and to find out whether the application of income tax article 21 at PT Mitsubishi Chemical Indonesia is in accordance with Minister of Finance Regulation Number 168 of 2023. This writing uses a descriptive method with data collection techniques in the form of observation, interviews and literature study. The results of this paper show that the application of the calculation of income tax article 21 on the income of permanent employees for 2024 carried out by PT Mitsubishi Chemical Indonesia is in accordance with the Minister of Finance Regulation Number 168 of 2023, the application of the calculation of income tax article 21 on the income of permanent employees for 2024 is carried out by PT Mitsubishi Chemical Indonesia is in accordance with Minister of Finance Regulation Number 168 of 2023, and the application of income tax article 21 carried out by PT Mitsubishi Chemical Indonesia is in accordance with Minister of Finance Regulation Number 168 of 2023.

Item Type: Thesis (D3)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorMulyanah, Mulyanah198209152006042001
Thesis advisorMachfuzhoh, Asih198601182023212026
Additional Information: Penulisan ini bertujuan untuk mengetahui penerapan perhitungan pajak penghasilan pasal 21 atas penghasilan yang diterima atau diperoleh pegawai tetap pada PT Mitsubishi Chemical Indonesia, untuk mengetahui penerapan perhitungan pajak penghasilan pasal 21 atas penghasilan yang diterima atau diperoleh pegawai tidak tetap pada PT Mitsubishi Chemical Indonesia, dan untuk mengetahui apakah penerapan pajak penghasilan pasal 21 pada PT Mitsubishi Chemical Indonesia sudah sesuai dengan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Penulisan ini menggunakan metode deskriptif dengan Teknik pengumpulan data berupa observasi, wawancara, dan studi literatur. Hasil penulisan menunjukkan bahwa penerapan perhitungan pajak penghasilan pasal 21 atas penghasilan pegawai tetap selama tahun 2024 yang dilakukan oleh PT Mitsubishi Chemical Indonesia sudah sesuai dengan Peraturan Menteri Keuangan Nomor 168 Tahun 2023, penerapan perhitungan pajak penghasilan pasal 21 atas penghasilan pegawai tetap selama tahun 2024 yang dilakukan oleh PT Mitsubishi Chemical Indonesia sudah sesuai dengan Peraturan Menteri Keuangan Nomor 168 Tahun 2023, serta penerapan pajak penghasilan pasal 21 yang dilakukan oleh PT Mitsubishi Chemical Indonesia sudah sesuai dengan Peraturan Menteri Keuangan Nomor 168 Tahun 2023.
Uncontrolled Keywords: Pajak Penghasilan Pasal 21, Peraturan Menteri Keuangan Nomor 168 Tahun 2023.
Subjects: H Social Sciences > HB Economic Theory
Divisions: 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan
05-Fakultas Ekonomi dan Bisnis
Depositing User: Nadya Aurulia Putri
Date Deposited: 07 Aug 2024 14:29
Last Modified: 16 Aug 2024 14:25
URI: http://eprints.untirta.ac.id/id/eprint/39776

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