Salsabila, Herdiana (2023) MEKANISME PERHITUNGAN, PEMOTONGAN DAN PEMBAYARAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI PADA DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN KABUPATEN SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This writing aims to find out how the mechanism for calculating, deducting and paying Income Tax Article 21 for employees at the Public Housing and Settlement Area Office of Serang Regency. The writing method used is a descriptive method and an approach to case studies that occurred at the Public Housing and Settlement Area Office of Serang Regency. The data used in this paper are primary and secondary data. The results of this Final Project Report show that the Public Housing and Settlement Area Office of Serang Regency in calculating, deducting, and paying PPh Article 21 is in accordance with the applicable Act, Regulations of the Director General of Taxes and Regulations of the Minister of Finance, namely the Law on Harmonization of Tax Regulations (UU HPP), Regulation of the Director General of Taxes Article 5 PER-16/2016 and Regulation of the Minister of Finance Number 262/PMK.03/2010.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui bagaimana mekanisme perhitungan, pemotongan dan pembayaran Pajak Penghasilan Pasal 21 atas pegawai pada Dinas Perumahan Rakyat Dan Kawasan Permukiman Kabupaten Serang. Metode penulisan yang digunakan adalah Metode Deskriptif dan Pendekatan terhadap studi kasus yang terjadi pada Dinas Perumahan Rakyat Dan Kawasan Permukiman Kabupaten Serang. Data yang digunakan dalam penulisan ini adalah data primer dan sekunder. Hasil dari Laporan Tugas Akhir ini menunjukkan bahwa Dinas Perumahan Rakyat Dan Kawasan Permukiman Kabupaten Serang dalam melakukan perhitungan, pemotongan, dan pembayaran PPh Pasal 21 sesuai dengan Undang-Undang, Peraturan Dirjen Pajak dan Peraturan Menteri Keuangan yang berlaku, yaitu Undang- Undang Harmonisasi Peraturan Perpajakan (UU HPP), Peraturan Dirjen Pajak Pasal 5 PER-16/2016 dan Peraturan Menteri Keuangan Nomor 262/PMK.03/2010. | |||||||||
| Uncontrolled Keywords: | Calculation, Withholding, and Payment of Income Tax Article 21 Perhitungan, Pemotongan, dan Pembayaran Pajak Penghasilan Pasal 21 | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Herdiana S Herdiana Salsabila | |||||||||
| Date Deposited: | 03 Jul 2023 10:05 | |||||||||
| Last Modified: | 03 Jul 2023 10:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25741 |
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