Prasetya, Dimas (2024) PROSEDUR PERHITUNGAN, PEMOTONGAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 KARYAWAN PT. MEGA SUMBER LOGAM. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This final assignment discusses the procedures for calculating, withholding and reporting Article 21 Income Tax (PPh) for employees at PT. Mega Metal Source. PPh 21 is a tax on income in the form of salaries, honorarium, allowances and other payments received by employees. This tax calculation, withholding and reporting procedure is important to ensure that the company fulfills its tax obligations according to applicable regulations. In writing this final assignment, analysis was carried out on the stages of calculating employee income, tax deductions, and the reporting process to the Directorate General of Taxes (DJP). It is hoped that the results of this final assignment will provide a better understanding for PT. Mega Sumber Logam in managing tax obligations, as well as identifying obstacles faced in the process.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan tugas akhir ini membahas prosedur perhitungan, pemotongan, dan pelaporan Pajak Penghasilan Pasal 21 karyawan di PT. Mega Sumber Logam. PPh 21 merupakan pajak atas penghasilan berupa gaji, honorarium, tunjangan, dan pembayaran lain yang diterima karyawan. Prosedur perhitungan, pemotongan, dan pelaporan pajak ini penting dilakukan untuk memastikan perusahaan memenuhi kewajiban perpajakan sesuai peraturan yang berlaku. Dalam penulisan tugas akhir ini, analisis dilakukan terhadap tahapan perhitungan penghasilan karyawan, pemotongan pajak, serta proses pelaporan ke Direktorat Jenderal Pajak (DJP). Hasil penulisan tugas akhir ini diharapkan dapat memberikan pemahaman yang lebih baik bagi PT. Mega Sumber Logam dalam mengelola kewajiban perpajakan, serta mengidentifikasi kendala yang dihadapi dalam prosesnya. | |||||||||
| Uncontrolled Keywords: | Income Tax Article 21, Procedure, Tax Obligations PPh Pasal 21, Prosedur, Kewajiban Perpajakan | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Dimas Prasetya Dimas | |||||||||
| Date Deposited: | 02 Jun 2025 07:23 | |||||||||
| Last Modified: | 02 Jun 2025 07:23 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/48998 |
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