IMPLEMENTASI AKUNTANSI PAJAK PENGHASILAN PASAL 21 PADA GAJI PEGAWAI TETAP PT. NIKOMAS GEMILANG (StudiKasus Pada Kantor Pelayanan Pajak Pratama Serang Barat)

PURBA, ELISHABET (2025) IMPLEMENTASI AKUNTANSI PAJAK PENGHASILAN PASAL 21 PADA GAJI PEGAWAI TETAP PT. NIKOMAS GEMILANG (StudiKasus Pada Kantor Pelayanan Pajak Pratama Serang Barat). D3 thesis, UNIVERISTAS SULTAN AGENG TIRTAYASA.

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Abstract

The objectives of writing this Final Project are: (1) To determine the process of implementing Income Tax (PPh) Article 21 accounting on salaries of permanent employees of PT Nikomas Gemilang, (2) To determine the implementation of calculation and recording of PPh Article 21 on salaries of permanent employees of PT Nikomas Gemilang. The method used in writing this Final Project is a qualitative descriptive method. This writing uses primary data and secondary data. Data sources come from field research and library research. How to collect data through documentation and interviews collected from the West Serang Primary Tax Service Office. Based on the results of the industrial internship, it shows that the Implementation of Accounting for Income Tax Article 21 on Salaries of Permanent Employees of PT Nikomas Gemilang which is a Case Study at the West Serang Primary Tax Service Office is quite good, because it supports fiscal compliance and shows healthy and accountable financial governance.

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001

Additional Information:

Tujuan dari penulisan Tugas Akhir ini yaitu: (1) Untuk mengetahui Proses penerapan akuntansi Pajak Penghasilan (PPh) Pasal 21 Pada Gaji Pegawai Tetap PT. Nikomas Gemilang, (2) Untuk mengetahui Implementasi Perhitungan dan Pencatatan PPh Pasal 21 pada Gaji Pegawai Tetap PT. Nikomas Gemilang. Metode yang digunakan dalam penulisan Tugas Akhir ini yaitu metode deskriptif kualitatif. Penulisan ini menggunakan data primer dan data sekunder. Sumber data berasal dari penelitian lapangan dan penelitian kepustakaan. Cara pengumpulan data melalui dokumentasi dan wawancara yang dikumpulkan dari Kantor Pelayanan Pajak Pratama Serang Barat. Berdasarkan hasil magang industri menunjukkan bahwa Implementasi Akuntansi Pajak Penghasilan Pasal 21 Pada Gaji Pegawai Tetap PT. Nikomas Gemilang yang merupakan Studi Kasus Pada Kantor Pelayanan Pajak Pratama Serang Barat cukup baik dan sistematis, karena mendukung kepatuhan fiskal dan menunjukkan tata kelola keuangan yang sehat dan akuntabel.

Uncontrolled Keywords:

Salary of Permanent Employees, Accounting forIncome Tax Article 21, PT. Nikomas Gemilang, KPP Pratama Serang Barat Gaji Pegawai Tetap, Akuntansi PPh Pasal 21, PT. Nikomas Gemilang, KPP Pratama Serang Barat

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Elishabet Purba Purba

Date Deposited:

20 Aug 2025 07:35

Last Modified:

20 Aug 2025 07:35

URI:

http://eprints.untirta.ac.id/id/eprint/52282

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