ANALYSIS OF INCOME TAX CALCULA- TION ARTICLE 21 ON THE E-GOVERNMENT IN THE MINISTRY OF COMMUNICATIONS AND INFORMA- TION TECHNOLOGY

INDAH DWIPUTRI SALAMAH

Abstract


This discussion is in-
tended to analyze the calculation of income tax article 21 on
the e-government in the Ministry of Communications and
Informatics. Article 21 Income tax is the income tax with
respect to employment, services and activities performed by
the individual taxpayer, the tax on income in the form of
salaries, wages, honoraria, allowances and other payments
by whatever name or title with respect to employment, ser-
vices and activities . Income tax adopts an imperative, ie
implementation can not be postponed. In this case, prior
to any decision of the Director General of Taxation that the
objection is accepted, then the taxpayers who do object to
paying tax in advance in accordance with the set. Income
tax is also a direct tax, can not be imposed on others and
must be borne by the taxpayer. The results of scientic
writing is that the calculation of income tax article 21 in
the Ministry of Communications and Informatics has been
in accordance with the laws prevailing tax laws but there
is little disadvantage that the calculation of dierences in
rounding numbers between the calculations with the calcu-
lations manually in software.

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