INCOME TAX ANALYSIS (PPH21) ON CV YEESHAN

Rony Christon, Mujiyana Mujiyana

Abstract


Through self-assessment system taxpayers who use bookkeeping or accounting
as the basis for the imposition of taxes, must understand the things related to the
purposes of taxation for the accounting has an important role in calculating the
amount of tax payable within one fiscal year. Each company was established to
make a profit (profit) and income tax must issue their employees every month.
In the tax collection system recently was given the trust of taxpayers as well as
the responsibility is greater, to implement the obligations of one citizen to his
country in the field of taxation. Namely, in this case is any taxpayer who is
registered or who have a Taxpayer Identification Number (NPWP) should be:
take, fill out and include letter of information (SPT). Company in the sector of
goods or services must have some staff / employees, which only relate to the
employee / employees are related to wages, salaries, honoraria, bonuses, or any
of the companies received money or goods in the form of tax levied in
accordance with job or positions held. This study aims to evaluate whether tax
policy is applied in accordance with the company's calculations have been
expected in this case is the income tax of Article 21.

 

Key Words : income tax, wages, salaries, honoraria, bonuses


Full Text:

Abstract

Download File : 2442-6856-1-PB.pdf aneka ragam manfaat dan khasiat sejuta manfaat artikel unik sejarah kerajaan