TY  - THES
ID  - eprintuntirta48998
EP  - 127
PB  - Universitas Sultan Ageng Tirtayasa
Y1  - 2024///
UR  - https://eprints.untirta.ac.id/48998/
A1  - Prasetya, Dimas
N2  - 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.
KW  - Income Tax Article 21
KW  -  Procedure
KW  -  Tax Obligations
PPh Pasal 21
KW  -  Prosedur
KW  -  Kewajiban Perpajakan
AV  - restricted
N1  - 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.
M1  - diploma
TI  - PROSEDUR PERHITUNGAN, PEMOTONGAN, DAN
PELAPORAN PAJAK PENGHASILAN PASAL 21
KARYAWAN PT. MEGA SUMBER LOGAM
ER  -