COMPARATIVE INCOME TAX CALCULATION USING PERSONAL ARTICLE 21 LAW ACT NO 17 OF 2000 AND NO. 36 OF 2008 IN. ARTA BOGA CEMERLANG

Erika Erika

Abstract


Income tax imposed for each employee who has
obtained incomes and are registered as tax subjects who al-
ready have a Taxpayer Identication Number (TIN). Work-
ers will be charged at article 21 personal income tax on in-
come received as salaries, wages, honoraria, allowances and
other income related to income. With the change in tax law
at a time, then the calculation of article 21 personal income
tax for employees will change anyway, so the taxes imposed
changes follow changes in legislation that occurred. Com-
parison of income tax calculation section 21 by using the
paychecks of employees and statutory law no. 17 of 2000
and the law no. 36 of 2008 which applies will help employ-
ees and companies to nd out how much tax will be charged
personally for employees. Here we can see that there is a
dierence ratio calculation section 21 personal income tax
in accordance with the old laws and the laws that apply
now.

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