ANALYSIS COMPUTATION OF INCOME TAX (VAT) ARTICLE 21 IN PT. TUNAS BOLA

Immi Fiska Tarigan

Abstract


Income Tax
(PPh) section 21 is a tax imposed on income in the form of
salaries, wages, honoraria, allowances and other payments
with the name and in any form in connection with employ-
ment or oce or as a reward for services. Scientic Writing
problem is how the application of the implementation of
the calculation of income tax (PPh) section 21 in the PT.
TUNAS BOLA. In line with this research is directed with
the aim to analyze whether the company has been imple-
menting income tax accounting system in accordance with
applicable regulations. Research conducted by the research
literature by reading literature related to the problem un-
der study and conduct research into the eld by collecting
data from companies associated with the discussion of the
problem. Through the research that has been done, it can
be concluded that the company has not implemented the
implementation of income tax calculation system (PPh) sec-
tion 21 in accordance with the Income Tax Act No. 17 of
2000. This is because no inclusion of Tax Benet on the ele-
ments of gross income, the company also does not impose a
maximum limit of oce expenses as a deduction in the gross
income of employees, other than that the company also has
not used the proper sequence of calculations to compute the
income tax and Bonus 21 bags THR.

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